Section 8608 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 1.
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.