Section 7403 - Certificate provided by train operator(a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale.(b) An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe.Ca. Rev. and Tax. Code § 7403
Added by Stats 2000 ch 1053 (AB 2114), s 8, eff. 1/1/2001.