reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 8604 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8604.

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.(Amended by Stats. 1994, Ch. 912, Sec. 2. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 8605 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8605.

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.(Amended by Stats. 1957, Ch. 1051.)
CA Rev & Tax Code § 8606 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8606.

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.(Amended by Stats. 1994, Ch. 1200, Sec. 49. Effective September 30, 1994.)
CA Rev & Tax Code § 8607 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8607.

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.(Amended by Stats. 1953, Ch. 1814.)
CA Rev & Tax Code § 8608 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8608.

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.(Amended by Stats. 1995, Ch. 555, Sec. 15. Effective January 1, 1996.)
CA Rev & Tax Code § 8609 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8609.

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.(Added by Stats. 1941, Ch. 38.)
CA Rev & Tax Code § 8610 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8610.

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.(Amended by Stats. 1982, Ch. 1589, Sec. 22.5.)
CA Rev & Tax Code § 8611 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8611.

8611.  “Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration.(Added by Stats. 1953, Ch. 1814.)
CA Rev & Tax Code § 8612 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8612.

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.(Added by Stats. 1957, Ch. 1830.)
CA Rev & Tax Code § 8613 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8613.

8613.  “Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.(Added by Stats. 1970, Ch. 1509.)
CA Rev & Tax Code § 8615 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8615.

8615.  “Standard pressure and temperature” means 14.73 pounds of pressure per square inch at 60° Fahrenheit.(Added by Stats. 1970, Ch. 1509.)
CA Rev & Tax Code § 8619 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8619.

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.(Added by Stats. 1995, Ch. 555, Sec. 16. Effective January 1, 1996.)
CA Rev & Tax Code § 8620 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8620.

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.(Added by Stats. 1995, Ch. 555, Sec. 17. Effective January 1, 1996.)
CA Rev & Tax Code § 8621 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 1 - General Provisions and Definitions|Section 8621.

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.(Added by Stats. 1995, Ch. 555, Sec. 18. Effective January 1, 1996.)
CA Rev & Tax Code § 8651 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.

8651.  (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5)  Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.(Amended by Stats. 1990, Ch. 627, Sec. 5. Effective September 10, 1990.)
CA Rev & Tax Code § 8651.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.4.

8651.4.  (a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend shall be at the rate of six cents ($0.06) for each gallon used.(b) (1) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon a dimethyl ether-liquefied petroleum gas fuel blend on or after July 1, 2021, to also refer to this section.(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of dimethyl ether-liquefied petroleum gas fuel blend in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part, and the fuel seller shall not be liable for collecting and remitting those taxes.(Added by Stats. 2020, Ch. 117, Sec. 4. (AB 2663) Effective January 1, 2021.)
CA Rev & Tax Code § 8651.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.5.

8651.5.  Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate of six cents ($0.06) for each gallon of fuel used. All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon liquefied petroleum gas on or after January 1, 1966, to also refer to this section. Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of liquefied petroleum gas in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.(Amended by Stats. 1975, Ch. 807.)
CA Rev & Tax Code § 8651.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.6.

8651.6.  (a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon natural gas shall be at the rate of seven cents ($0.07) for each 100 cubic feet of compressed natural gas used, measured at standard pressure and temperature, and at a rate of six cents ($0.06) for each gallon of liquid natural gas used.(2) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 2015, an excise tax imposed upon natural gas shall be imposed as follows:(A) The rate of eight and eighty-seven hundredths cents ($0.0887) for each 126.67 cubic feet, or 5.66 pounds, of compressed natural gas used, measured at standard pressure and temperature.(B) The rate of ten and seventeen hundredth cents ($0.1017) for each 6.06 pounds of liquid natural gas used.(b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon natural gas on or after January 1, 1971, also refer to this section.(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of compressed natural gas or liquid natural gas used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes.(Amended by Stats. 2014, Ch. 805, Sec. 3. (AB 1907) Effective January 1, 2015.)
CA Rev & Tax Code § 8651.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.7.

8651.7.  (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, dimethyl ether-liquefied petroleum gas fuel blend, liquid natural gas, compressed natural gas, or dimethyl ether may pay the fuel tax for the use of those fuels by paying an annual flat rate fuel tax according to the following schedule:Unladen weightFeeAll passenger cars and other vehicles 4,000 lbs. or less  ........................ $ 36More than 4,000 lbs. but less than 8,001 lbs.  ........................ 72More than 8,000 lbs. but less than 12,001 lbs.  ........................ 12012,001 lbs. or more  ........................ 168(b) The annual flat rate fuel tax described in subdivision (a) shall be an annual tax. The annual period shall be that period from the end of the month in which the tax was paid to the end of the month prior in the following calendar year. When an owner or operator elects to pay the annual flat rate fuel tax on more than one vehicle, the owner or operator may request that the department prorate the tax due on a vehicle added during the annual period, so that all vehicles have the same annual period. In the year a vehicle is added, the annual flat rate fuel tax for that vehicle shall be calculated by dividing the fee set forth in subdivision (a) by 12 and multiplying the resulting amount by the number of months remaining before the beginning of the next annual period.(c) The department shall adopt an identification procedure for vehicles with respect to which the annual flat rate tax described in subdivision (a) of this section has been paid.(d) Subdivision (a) shall not apply to dimethyl ether-liquefied petroleum gas fuel blend or dimethyl ether until July 1, 2021.(Amended by Stats. 2020, Ch. 117, Sec. 5. (AB 2663) Effective January 1, 2021.)
CA Rev & Tax Code § 8651.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.8.

8651.8.  (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be one-half the rate prescribed by Section 8651 for each gallon of fuel used. (b) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon ethanol or methanol, to also refer to this section.(Amended by Stats. 1993, Ch. 875, Sec. 1. Effective October 6, 1993.)
CA Rev & Tax Code § 8651.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8651.9.

8651.9.  (a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the rate of six cents ($0.06) for each gallon of dimethyl ether used.(b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon dimethyl ether on or after July 1, 2021, also refer to this section.(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of dimethyl ether used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes.(Added by Stats. 2020, Ch. 117, Sec. 6. (AB 2663) Effective January 1, 2021.)
CA Rev & Tax Code § 8652 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8652.

8652.  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.(Amended by Stats. 1968, Ch. 1217.)
CA Rev & Tax Code § 8653 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8653.

8653.  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.(Amended by Stats. 1968, Ch. 1217.)
CA Rev & Tax Code § 8653.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8653.1.

8653.1.  No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway the user pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture.(Added by Stats. 1967, Ch. 1682.)
CA Rev & Tax Code § 8654 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8654.

8654.  No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency thereof within a military reservation in this State. If any such motor vehicle is operated both over such highway and over a public highway outside the military reservation in a continuous trip the tax shall be imposed only as to that portion of the fuel used to operate the vehicle over the public highway outside the military reservation.Nothing contained in this section shall be construed as an exemption from the tax of the use of fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed and or maintained by this State or any political subdivision thereof.As used in this section, “military reservation” includes any establishment of the United States Government or any agency thereof used by the armed forces of the United States for military, air, or naval operations, including research projects.(Added by Stats. 1957, Ch. 419.)
CA Rev & Tax Code § 8655.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8655.5.

8655.5.  (a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the Transportation Tax Fund, the amount, as determined by the State Board of Equalization, necessary to fully reimburse the account for any revenue loss caused by the exemptions provided by paragraphs (5) and (6) of subdivision (b) of Section 8655.(b) In addition, the Controller shall transfer, on January 1, 1985, the sum of four hundred thirty-five thousand dollars ($435,000) from the General Fund to the account to fully reimburse the account for the revenue loss caused by Section 3 of the act enacting this section.(Added by Stats. 1984, Ch. 1663, Sec. 2. Appropriations vetoed by Governor. Effective September 30, 1984. Operative October 1, 1984, by Sec. 4 of Ch. 1663. Note: The appropriations shown in the text of this section were deleted by the Governor in his item-veto message.)
CA Rev & Tax Code § 8657 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 3 - USE FUEL TAX|CHAPTER 2 - Imposition of Tax|Section 8657.

8657.  (a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced for use in or as a fuel to propel a motor vehicle shall be taxed as fuel under this part and shall not be subject to taxes under the Alcoholic Beverage Tax Law (Part 14 (commencing with Section 32001)).(b) The state requirements for determining whether alcohol is produced for use in or as a fuel to propel a motor vehicle and not for use as an alcoholic beverage shall be the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of Treasury under federal law.(Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)