“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.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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