Revenue and Taxation Code section 7403

(a)

The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale.

(b)

An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe.

Source: Section 7403, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7403.­ (updated Jan. 1, 2001; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 7403's source at ca​.gov