California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 3 - Diesel Fuel Tax › Article 3 - Exemptions and Refunds › Section 1432 - Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Diesel Fuel Used for Purposes Other Than
				  Operating Motor Vehicles Upon the Highways of This State.
(1) A person may claim a refund for tax paid
				  on diesel fuel that is not used to operate a motor vehicle upon a highway in
				  California.
(A) For purposes of this
				  regulation, equipment used to operate a motor vehicle upon a highway in
				  California is defined as and includes equipment used in the propulsion of a
				  motor vehicle and, in addition, any equipment, accessories, or amenities used
				  for the safety, convenience, or comfort of drivers or passengers in conjunction
				  with the operation of a motor vehicle on a highway, such as global positioning
				  systems, heating systems, air-conditioning systems, windshield wipers, power
				  windows and locks, heated seats, radios, Bluetooth equipment, cell phones,
				  media players, and other similar equipment, accessories, or amenities.
Additional examples of equipment, accessories, or amenities
					 that are used to operate a motor vehicle upon a highway in California include,
					 but are not limited to, alternators, generators, air-conditioner compressors,
					 hydraulic pumps for power steering and brakes, fuel-injection pumps,
					 superchargers, power steering, power brakes, automatic transmissions, diesel
					 particulate filter generation systems, and other similar
					 equipment.
(B) Equipment,
				  accessories, or amenities other than equipment used to operate a motor vehicle
				  upon a highway in California, which is operated from the same fuel tank as the
				  motor vehicle, is considered "auxiliary equipment." Equipment powered from a
				  separate fuel source or tank than is used to operate the motor vehicle would
				  not be considered auxiliary equipment.
"Auxiliary equipment" includes, but is not limited to,
					 equipment found on a boom truck (block boom), bulk feed truck, car carrier with
					 a hydraulic winch, carpet cleaning van, cement mixer, cement pumper,
					 distribution truck (hot asphalt), dump trailer, dump truck, fire truck, garbage
					 truck (automated side loader, manual side loader, single drive front end
					 loader, dual drive front end loader, single drive rear end loader, dual drive
					 rear end loader, roll-off truck, lugger truck, recycling truck (compaction and
					 non-compaction), one-pass truck, and container delivery truck), leaf truck,
					 lime spreader, line trucks with digger, derrick or aerial lift, log trucks with
					 self-loader, mobile crane, pneumatic tank truck, refrigeration truck, salt
					 spreader (dump with spreader), seeder truck, semi-wrecker, service trucks with
					 a jackhammer or pneumatic drill, sewer cleaning truck (sewer jet, sewer
					 vactor), snow plow, spray truck, super suckers (port-o-let trucks), sweeper
					 truck, tank transport, tank truck, truck with a hydraulic winch, transfer
					 trailer, and wrecker.