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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 3. Permits.
Article 1. User
Section 8708
8708. Issuance of California fuel trip permit. The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip permit shall be valid for four consecutive days and includes any reentry into the state during the four-day period. The fee for issuance of a California fuel trip permit is thirty dollars ($30). Other provisions of this article and Article 1 (commencing with Section 8751) of Chapter 4 do not apply to the holder of a California fuel trip permit who uses only fuel brought into this state in the fuel tank of a qualified motor vehicle and fuel purchased from, and delivered into the fuel tank of the qualified motor vehicle by, a vendor. Any use fuel tax paid to a vendor for fuel taken out of the state in the fuel tank of a qualified motor vehicle operated under a California fuel trip permit shall not be refunded to the holder of the permit, notwithstanding any other provisions of this part.
The board may enter into an interagency agreement with the Department of Motor Vehicles providing for the issuance of California fuel trip permits by that department.
History—Added by Stats. 1983, Ch. 1000, in effect January 1, 1984. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "a qualified motor" for "the" after "fuel tank of" in the third sentence of, and added "qualified motor" after "tank of the" and after "tank of a" in the third sentence and fourth sentence, respectively, of, the first paragraph; and substituted "an interstate" for "a" after "trip permit for" and added "qualified motor" after "board to bring" in the first sentence of, and added "use fuel trip" after "file of all" in the second sentence of, the second paragraph. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "or its authorized representative … interstate users and" for "may authorize the issuance of use fuel trip permits to" after "The board" in the first sentence and substituted "California" for "use" before "fuel trip permit" throughout the section. Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999, substituted "for entry into this state" for "and holders of trip permits issued under Section 4004 of the Vehicle Code" after "to interstate users" in the first sentence and substituted "four consecutive days … four-day period" for "the same period as the trip permit issued under Section 4004 of the Vehicle Code" after "be valid for" in the second sentence of the first paragraph, and deleted "The board may deny the issuance of more than one California fuel trip permit for an interstate user of fuel determined by the board to bring qualified motor vehicles into this state on a regular, ongoing basis. The board shall maintain a file of all California fuel trip permits issued under this section for the purpose of determining the effectiveness of the program and the appropriateness of the fee." in the second paragraph.