California Revenue and Taxation Code

§ 6358.1

RTC § 6358.1 Effective Jul 3, 1986Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)There are exempted from taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of either of the following:

(1)Organic products grown expressly for fuel purposes.

(2)Waste byproducts from agricultural or forest products operations, municipal refuse, or manufacturing which are used in an industrial facility as a fuel source in lieu of the use of either oil, natural gas, or coal.

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Legislative history

Amended by Stats. 1986, Ch. 254, Sec. 1. Effective July 3, 1986.