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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 2. Use Fuel Tax

Article 2. Imposition of Tax

Regulation 1324


Regulation 1324. Fuel used with Systems Approved by the Air Resources Board.

[Repealed effective January 1, 1976.]