Cal. Code Regs. Tit. 18, § 1304 - User

The term "user" includes:

(a) a subhaul operator who uses his vehicle in the performance of subcontract services for another contract operator,

(b) the lessee of a vehicle who purchases and supplies fuel used in the operation of the vehicle,

(c) the lessee of a vehicle who is qualified in writing by the board as a user of fuel which is purchased and supplied by the lessor of the vehicle, or

(d) the lessor of a vehicle who purchases and supplies the fuel used in the operation of that vehicle by the lessee unless the lessee is qualified as the user under (c) above.

The term "user" does not include the Government of the United States or an instrumentality thereof

Notes

Cal. Code Regs. Tit. 18, § 1304

1. New section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57, No.13).
2. Relettering and amendment of former subsection(c) to subsection(d), and new subsection(c) filed 12-29-89; operative 1-28-90 (Register 90, No. 1).

Note: Authority cited: Section 9251, Revenue and Taxation Code. Reference: Section 8608, Revenue and Taxation Code.

1. New section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57, No.13).
2. Relettering and amendment of former subsection(c) to subsection(d), and new subsection(c) filed 12-29-89; operative 1-28-90 (Register 90, No. 1).