No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor vehicle off the highway.
(Amended by Stats. 1968, Ch. 1217.)
Rev. & Tax. Code § 8653, under Imposition of Tax.
Rev. & Tax. Code § 8653
No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor vehicle off the highway.
(Amended by Stats. 1968, Ch. 1217.)