§ 8604
84 words·~1 min read·
/ca/revenue-and-taxation-code/8604A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.