“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.
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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