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Business Taxes Law Guide – Revision 2019
 

Diesel Fuel Tax Law

Table of Contents


CHAPTER 1 GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)


CHAPTER 2 IMPOSITION OF TAX | (View entire chapter)


CHAPTER 3 EXEMPTIONS | (View entire chapter)


CHAPTER 4 INTERSTATE USERS | (View entire chapter)

Article 1 Definitions

Article 2 Imposition of Tax

Article 3 Licenses for Interstate Users

Article 4 Administrative Provisions


CHAPTER 4.5 INTERNATIONAL FUEL TAX AGREEMENT | (View entire chapter)


CHAPTER 5 LICENSES | (View entire chapter)

Article 1 Licenses for Suppliers

Article 2 License for Exempt Bus Operator

Article 2.5 License for Government Entity

Article 3 License for Ultimate Vendor

Article 4 License for Qualified Highway Vehicle Operator

Article 5 Denial of License

Article 6 Revocation of License

Article 7 Licensing of Locations


CHAPTER 6 DETERMINATIONS AND PAYMENTS | (View entire chapter)

Article 1 Returns and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Determination If No Return Made

Article 3 Deficiency Determinations

Article 4 Jeopardy Determinations and Weekly Payments

Article 5 Redeterminations

Article 6 Payment by Unlicensed Persons


CHAPTER 7 COLLECTION OF TAX | (View entire chapter)

Article 1 Security for Tax

Article 2 Suit for Tax

Article 3 Lien of Tax

Article 4 Warrant for Collection of Tax

Article 5 Seizure and Sale

Article 6 Successor Withholding and Liability

Article 7 Miscellaneous Provisions


CHAPTER 8 OVERPAYMENTS AND REFUNDS | (View entire chapter)

Article 1 Refunds on Certain Sales and Uses

Article 2 Claim for Refund

Article 3 Suit for Refund

Article 4 Recovery of Erroneous Refunds

Article 5 Cancellations


CHAPTER 9 ADMINISTRATION | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights


CHAPTER 10 DISTRIBUTION OF PROCEEDS | (View entire chapter)


CHAPTER 11 VIOLATIONS | (View entire chapter)


Uncodified Section


PART 3.5 FUEL TAX AGREEMENTS

CHAPTER 1 FUEL TAX AGREEMENTS | (View entire chapter)


CHAPTER 2 THE INTERNATIONAL FUEL TAX AGREEMENT | (View entire chapter)

Article 1 Construction

Article 2 Definitions

Article 3 Annual Fees

Article 4 Administration

Article 5 IFTA Disclosure

Article 6 Distribution of Proceeds


INDEX


TABLE OF CASES