Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.1
Article 1. Returns, Reports, and Payments
7652.7. Report; pipeline operator and vessel operator. (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following:
(1) The amount of motor vehicle fuel delivered to each terminal or refinery.
(2) The location of the terminal or refinery where the motor vehicle fuel was delivered.
(3) The date of delivery.
(4) Any other information required by the board for the proper administration of this part. The pipeline operator and vessel operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(b) Upon written approval of the board, a pipeline operator and vessel operator may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the pipeline operator and vessel operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a pipeline operator and vessel operator to file reports as specified in subdivision (a).
History—Stats. 2002, Ch. 459 (AB 1936), deleted "on forms prescribed by the board" after "and file with the board" and added "in the form as prescribed by the board, which may include, but not be limited to, electronic media" after "a report" in the first sentence of, and added the third sentence to the second paragraph of paragraph (4) of, subdivision (a).
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.