Rev. & Tax. Code, § 8652 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 8652
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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:
(a) To propel an implement of husbandry, truck, or farm tractor used in agricultural operations off the highway and only incidentally operated upon a highway, for the purpose of moving between farms or parts of farms, which farms or parts of farms are in close proximity, and which implement of husbandry, truck or farm tractor is exempt from registration under the Vehicle Code;
(b) To propel any construction equipment while operated within the confines and limits of a construction project and only incidentally operated upon the highway and which construction equipment is exempt from vehicle registration pursuant to the Vehicle Code; or
(c) For a purpose other than the generation of power to propel a motor vehicle in this state.
Notes and commentary — not statutory text
History
Amended by Stats. 1968, Ch. 1217.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8652.
- Text hash
- sha256 ee59cda618168b6afc485faff2f1cab714f787695c892d3a42237be491e5dea6
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.