Cal. Code Regs. tit. 18 § 1134
Sales of motor vehicle fuel to the United States, its agencies and instrumentalities are taxable, except when the motor vehicle fuel is sold to the United States armed forces for use in ships or aircraft, or for use outside this State. "Armed forces" include the Army, Navy, Air Force, Marines, and Coast Guard.
To establish that a sale to the armed forces is exempt the seller must obtain a certificate from the agency of the armed forces purchasing the fuel that it is acquired for use (a) in ships, (b) in aircraft or (c) outside the state. This certificate may be incorporated in the purchase order or contract relating to the acquisition of the fuel by the governmental agency. All such certificates should be retained by the seller for audit purposes.
A supplier licensed under the Motor Vehicle Fuel Tax Law that makes sales of ex-tax motor vehicle fuel to the United States armed forces for use in ships or aircraft, or for use outside this State, may claim an exemption on its motor vehicle fuel tax return.
Any person who makes sales of tax-paid motor vehicle fuel to the United States armed forces for use in ships or aircraft, or for use outside this State, may file a claim for refund of the tax with the State Controller.
Cal. Code Regs. Tit. 18, § 1134
2. Amendment filed 9-15-61 as an emergency; designated effective 9-15-61. Certificate of Compliance included (Register 61, No. 18).
3. Amendment filed 11-12-63; effective thirtieth day thereafter (Register 63, No. 22).
4. Amendment filed 7-20-71 as procedural and organizational; effective upon filing (Register 71, No. 30).
5. Editorial correction filed 5-2-83 (Register 83, No. 19).
6. Amendment of section heading, section and NOTE filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7401 and 8101, Revenue and Taxation Code.
2. Amendment filed 9-15-61 as an emergency; designated effective 9-15-61. Certificate of Compliance included (Register 61, No. 18).
3. Amendment filed 11-12-63; effective thirtieth day thereafter (Register 63, No. 22).
4. Amendment filed 7-20-71 as procedural and organizational; effective upon filing (Register 71, No. 30).
5. Editorial correction filed 5-2-83 (Register 83, No. 19).
6. Amendment of section heading, section and Note filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).