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E for Vendors and Users MICHELLE STEEL Third District Orange County JEROME E. HORTON Fourth District Los Angeles JOHN CHIANG State Controller CYNTHIA BRIDGES Executive Director May 2008 Publication No. 12 LDA Contents 1 An Overview of Use Fuel Tax 5 Vendors 10 Users 19 For More Information Preface This pamphlet is designed to help you understand California s use fuel tax, which is imposed on the sale or use of certain fuels used to propel motor vehicles. It does not includ.

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