Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Law


Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions *

Section 6480.2

6480.2. Supplemental reports. (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to provide the board with a list of purchasers to whom the motor vehicle fuel, aircraft jet fuel, or diesel fuel was sold.

(b) In addition to any other reports required under this article, the board may, by rule and otherwise, require additional, other, or supplemental reports, in any form which the board may require, from suppliers or wholesalers with respect to their sales of motor vehicle fuel, aircraft jet fuel, or diesel fuel.

(c) Any supplier or wholesaler who fails to comply with this section is guilty of a misdemeanor punishable as provided in Section 7153.

History—Stats. 2001, Ch. 429 (AB 309), in effect October 2, 2001, operative January 1, 2002, substituted "supplier or wholesaler" for "distributor or broker" after "may require a", added ", aircraft jet fuel, or diesel fuel" after "motor vehicle fuel", and substituted "sold" for "transferred" after "fuel was" in subdivision (a); substituted "suppliers or wholesalers" for "distributors or brokers" after "require, from", and substituted ", aircraft jet fuel, or diesel fuel" for "defined pursuant to Part 3 (commencing with Section 8601)" after "motor vehicle fuel" in subdivision (b); and substituted "supplier or wholesaler" after "(c) Any" in subdivision (c).

* Article 1.5 was added by Stats. 1986, Ch. 214, Operative on July 1, 1986.