California Revenue & Taxation Code Cal. Rev. & Tax. Code § 8653 Official textleginfo.legislature.ca.govSharePrintCopy citation No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor vehicle off the highway. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous8652Next ›8653.1 Nearby sections (25 sections)861586198620862186518651.48651.58651.98651.68651.78651.8865286538653.1865486558655.586578691870187028703870487058706Full table of contents →