1. (a) “Tax-paid fuel” is the gallonage of motor vehicle fuel acquired with the California motor vehicle fuel tax paid. An acquisition of motor vehicle fuel will be considered tax-paid only if it can be supported by one of the following:

   1. (1) A sales invoice or a contract which clearly states that the motor vehicle fuel tax is included in the invoice or contract and proof that the amount representing motor vehicle fuel tax has been paid, or
   2. (2) A motor vehicle fuel purchase receipt showing that the amount paid for the fuel included the motor vehicle fuel tax, or
   3. (3) Other documentation showing that the motor vehicle fuel tax has been paid to the state.
2. (b) “Ex-tax fuel” is the gallonage of motor vehicle fuel acquired without the California motor vehicle fuel tax paid.

Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7345, 7401, 7653, 8101 and 8106, Revenue and Taxation Code.

History

1. New section filed 4-4-86; effective thirtieth day thereafter (Register 86, No. 14). For history of former section, see Register 82, No. 30.

2. Amendment of section heading, section and Note filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).

3. Change without regulatory effect amending Note filed 7-10-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 28).