"Interstate user" includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.
Ca. Rev. and Tax. Code § 8619
"Interstate user" includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.
Ca. Rev. and Tax. Code § 8619