8601-8621

REVENUE AND TAXATION CODE
SECTION 8601-8621




8601.  This part is known and may be cited as the "Use Fuel Tax Law."



8602.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



8603.  As used in this part "motor vehicle" includes every
self-propelled vehicle operated or suitable for operation on the
highway, except a vehicle used exclusively upon stationary rails or
tracks.


8604.  "Fuel" includes any combustible gas or liquid, by whatever
name the gas or liquid may be known or sold, of a kind used in an
internal combustion engine for the generation of power to propel a
motor vehicle on the highways, except fuel that is subject to the tax
imposed by Part 2 (commencing with Section 7301) or Part 31
(commencing with Section 60001).
   It does not include any combustible gas or liquid specifically
manufactured and used for racing motor vehicles at a racetrack.




8605.  "Highway" includes a way or place, of whatever nature,
publicly maintained and open to the use of the public for purposes of
vehicular travel.
   A private road is not a highway for the purposes of this part
unless it has been dedicated and accepted by the proper public
authorities as a public highway. The mere use of a private road by
one or more members of the public, with or without the consent of the
owner, does not make it a highway.



8606.  "Person" includes any individual, firm, partnership, joint
venture, limited liability company, association, corporation, estate,
trust, business trust, receiver, syndicate, this state, any county,
city and county, municipality, district, or other political
subdivision thereof, or any other group or combination acting as a
unit.



8607.  "Use" includes the placing of fuel into any receptacle on a
motor vehicle from which fuel is supplied for the propulsion of the
vehicle unless the operator of the vehicle establishes to the
satisfaction of the board that the fuel was consumed for a purpose
other than the operation of a motor vehicle within this State and,
with respect to fuel brought into this State in any such receptacle,
the consumption of the fuel in this State. A person placing fuel in a
receptacle on a motor vehicle of another who holds a valid use fuel
tax permit is not deemed to have used the fuel.



8608.  (a) "User" includes any person who, within the meaning of the
term "use" as defined in this chapter, uses fuel.
   (b) Article 1 (commencing with Section 8701) of Chapter 3 and
Article 1 (commencing with Section 8751) of Chapter 4 do not apply to
(1) a user whose sole use of fuel in this state is for the
propulsion of a privately operated passenger motor vehicle, a
commercial vehicle with unladen weight of less than 7,000 pounds, or
a privately operated two-axle truck which the user has rented or
leased for a period of 30 days or less; or (2) an interstate user
whose sole use of fuel in this state is for the propulsion of a motor
vehicle that is not a qualified motor vehicle and is operated in
connection with an interstate trip; if the fuel used, except fuel
brought into this state in the fuel tank of the vehicle, is purchased
from and delivered into the fuel tank of the vehicle by a vendor.
   (c) When the board determines that it is necessary for the
efficient administration of this part to regard any lessor of
vehicles as the agent of the lessee, with regard to the equipment
leased, the board may so regard the lessor and may qualify the lessee
as the user for purposes of this part.



8609.  "In this State" or "in the State" means within the exterior
limits of the State of California and includes all territory within
these limits owned by or ceded to the United States of America.



8610.  "Vendor" includes every person who sells fuel in this state
and places, or causes to be placed, the fuel into any receptacle on a
motor vehicle from which receptacle fuel is supplied for the
propulsion of the vehicle.
   "Vendor" does not include a person who places the fuel, or causes
the fuel to be placed, into a receptacle on a privately operated
passenger motor vehicle with respect to which the annual flat rate
fuel tax described in Section 8651.7 has been paid for the current
year and to which is attached the current prescribed identification
emblem.



8611.  "Sell" includes any transfer of title or possession,
exchange, or barter, in any manner or by any means whatsoever, for a
consideration.


8612.  "Fuel tank" means any receptacle on a motor vehicle from
which fuel is supplied for the propulsion of the vehicle, exclusive
of a cargo tank even though fuel is withdrawn directly therefrom for
the propulsion of the vehicle.


8613.  "Natural gas" means naturally occurring mixtures of
hydrocarbon gases and vapors consisting principally of methane,
whether in gaseous or liquid form.


8615.  "Standard pressure and temperature" means 14.73 pounds of
pressure per square inch at 60 Fahrenheit.



8619.  "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.



8620.  "Qualified motor vehicle" means a motor vehicle that is used,
designed, or maintained for transportation of persons or property,
and that has two axles and a gross vehicle weight or registered gross
vehicle weight exceeding 26,000 pounds or 11,797 kilograms, has
three or more axles regardless of weight, or is used in combination,
when the weight of that combination exceeds 26,000 pounds or 11,797
kilograms gross vehicle weight. "Qualified motor vehicle" does not
include a recreational vehicle.



8621.  "Recreational vehicle" means a vehicle such as a motor home,
pickup truck with attached camper, and bus when used exclusively for
personal pleasure by an individual. In order to qualify as a
recreational vehicle, the vehicle shall not be used in connection
with any business endeavor.