Revenue and Taxation Code section 8604

“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.

Source: Section 8604, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8604.­ (updated Sep. 28, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 8604's source at ca​.gov