Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Use Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
8619. "Interstate user." "Interstate user" includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.
History—Added by Stats. 1995, Ch. 555, in effect January 1, 1996.