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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 2.5. International Fuel Tax Agreement.1

Section 8691


8691. Authority. Effective on and after January 1, 1996, Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.


1Added by Stats. 1995, Ch. 555, in effect January 1, 1996.