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Business Taxes Law Guide—Revision 2024
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.
Article 2. Prepayments
Section 7659
7659. Application of article. The provisions of this article apply to suppliers required to file a supplier's return pursuant to Section 7651.