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Business Taxes Law Guide – Revision 2019
Motor Vehicle Fuel Tax Law
Table of Contents
FEDERAL LAWS RELATING TO STATE TAXATION
CALIFORNIA CONSTITUTIONAL PROVISIONS
ANALYSIS OF MOTOR VEHICLE FUEL TAX LAW
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS. | (View entire chapter)
- 7301. Title.
- 7302. Construction.
- 7303. "Aircraft."
- 7304. "Alcohol."
- 7305. "Approved terminal or refinery."
- 7306. "Aviation gasoline."
- 7307. "Blended motor vehicle fuel."
- 7308. "Blender."
- 7309. "Bulk transfer."
- 7310. "Bulk transfer/terminal system."
- 7311. "Enterer."
- 7312. "Entry."
- 7313. "Finished gasoline."
- 7314. "Fuel tank."
- 7315. "Gallon."
- 7316. "Gasoline."
- 7317. "Gasoline blendstocks."
- 7318. "Gasohol."
- 7319. "Highway."
- 7320. "Highway vehicle operator/fueler."
- 7321. "In this state."
- 7322. "Industrial user."
- 7323. "Licensed industrial user."
- 7324. "Licensed supplier."
- 7325. "Motor vehicle."
- 7326. "Motor vehicle fuel."
- 7327. "Motor vehicle fuel-powered highway vehicle."
- 7328. "Motor vehicle fuel-powered train."
- 7329. "Person."
- 7330. "Pipeline."
- 7331. "Pipeline operator."
- 7332. "Position holder."
- 7333. "Rack."
- 7334. "Refiner."
- 7335. "Refinery."
- 7336. "Removal."
- 7337. "Sale."
- 7338. "Supplier."
- 7339. "Terminal."
- 7339.1. "Fuel production facility."
- 7340. "Terminal operator."
- 7341. "Throughputter."
- 7342. "Train operator."
- 7343. "Vessel."
- 7344. "Vessel operator."
- 7345. "Tax-paid fuel."
CHAPTER 2. IMPOSITION OF TAX. | (View entire chapter)
- 7360. Levy of tax.
- 7361. Floor stock tax.
- 7361.1. Storage tax.
- 7362. Levy of tax; rack removal.
- 7363. Levy of tax; other.
- 7364. Levy of tax; backup tax.
- 7365. Blender liability.
- 7366. Enterer liability.
- 7367. Highway vehicle operator/fueler liability.
- 7368. Position holder liability.
- 7369. Refiner liability.
- 7370. Terminal operator liability.
- 7371. Terminal operator exclusion.
- 7372. Two-party exchange.
- 7373. Presumption of removal.
CHAPTER 2.5. AIRCRAFT JET FUEL TAX. | (View entire chapter)
Article 1. Definitions
- 7385. Construction.
- 7386. "Aircraft."
- 7387. "Aircraft jet fuel."
- 7388. "Aircraft jet fuel dealer."
- 7389. "Aircraft jet fuel user."
- 7390. "Fuel tank."
- 7391. "Use."
Article 2. Imposition of Tax
Article 3. Permit—Aircraft Jet Fuel Dealer
Article 4. Administrative Provisions
Article 5. Disposition of Proceeds
CHAPTER 3. EXEMPTIONS. | (View entire chapter)
- 7401. Exemptions.
- 7402. Exemption certificate; gasoline blendstock.
- 7403. Exemption certicate; train operator.
- 7403.1. Train operator license.
- 7403.2. Train operator report.
- 7404. Exemption certificate; purchaser liability.
- 7405. Misuse of exemption certificate.
CHAPTER 4. LICENSES AND BONDS. | (View entire chapter)
Article 1. License for Supplier
Article 2. License for Industrial User
Article 3. License for Pipeline Operator, Train Operator, and Vessel Operator
Article 4. Security
- 7486. Bond requirements. [Repealed.]
- 7486. Security requirements.
- 7487. Amount of bond. [Repealed.]
- 7487. Security; payment on account.
Article 5. Denial of License
Article 6. Revocation of License
- 7505. Revocation of license.
- 7506. Revocation because of nonuse.
- 7507. Notice of revocation.
- 7508. Cancellation or revocation of licenses; hearings.
- 7509. Tax liability upon revocation.
- 7510. Reinstatement.
- 7511. Unlawful operation after revocation.
Article 7. Licensing of Locations
CHAPTER 5. DETERMINATIONS AND PAYMENTS. | (View entire chapter)
Article 1. Returns, Reports, and Payments
- 7651. Return.
- 7652. Return; throughputter. [Repealed.]
- 7652.5. Report; terminal operator.
- 7652.7. Report; pipeline operator and vessel operator.
- 7652.8. Report; train operator
- 7653. Return; floor stock tax.
- 7653.1. Return; storage tax.
- 7654. Penalty; failure to file report or incomplete report. [Repealed.]
- 7655. Penalty; failure to pay.
- 7655.5. Interest; daily basis.
- 7656. Extension of time.
- 7657. Excusable delay.
- 7657.1. Excusable delay; reliance on Board advice.
- 7657.5. Relief of spouse.
- 7658. Disaster.
- 7658.1. Relief of interest.
- 7658.5. Application of payment to delinquent tax liabilities.
Article 2. Prepayments
- 7659. Application of article.
- 7659.1. Prepayment.
- 7659.2. Prepayment form; when due.
- 7659.3. Credit for prepayment.
- 7659.4. Determination of estimated measure of tax liability.
- 7659.5. Penalty for late prepayment.
- 7659.6. Delinquent prepayment but timely return and payment; penalty.
- 7659.7. Penalty in case of negligence or intentional disregard.
- 7659.8. Service of notice.
Article 2.5. Payment by Electronic Funds Transfer
- 7659.9. Electronic funds transfer program.
- 7659.91. Relief of penalty.
- 7659.92. Definitions.
- 7659.93. Electronic filing.
Article 3. Determination If No Return Made
- 7660. Determination if no return made; penalty.
- 7661. Interest on determination.
- 7662. Penalty in case of fraud.
- 7663. Notice of determination.
Article 4. Deficiency Determinations
- 7670. Basis of deficiency determination.
- 7671. Notice of determination.
- 7672. Deficiency determination penalty.
- 7673. Fraudulent deficiency determination penalty.
- 7674. Deficiency determination interest.
- 7675. Deficiency determination statute of limitation.
- 7675.1. Limitation; deficiency determination; decedent.
- 7676. Extension of statutory period by agreement.
Article 5. Jeopardy Determinations and Weekly Payments
- 7698. Jeopardy determinations.
- 7699. Determination final unless petition for redetermination filed.
- 7700. Petition for redetermination; security.
- 7700.5. Administrative hearing.
- 7701. Weekly payment requirements.
- 7702. Monthly return; additional requirement.
- 7703. Revocation of license.
- 7704. Special jeopardy determination; collection.
- 7705. Penalty for nonpayment; expiration date.
- 7706. Interest.
- 7707. Service of notice.
Article 6. Redeterminations
- 7710. Petition for redetermination.
- 7710.5. Form and content.
- 7711. Redetermination decision final.
- 7711.5. Changing amount of determination.
- 7712. Decision; final date of.
- 7713. Final determination penalty.
- 7714. Offsets.
- 7715. Deposit of funds.
- 7716. Notice to Controller.
Article 7. Payments by Unlicensed Persons
- 7726. Immediate liability for tax.
- 7727. Immediate liability for backup tax.
- 7728. Jeopardy determination collection.
- 7729. Court action.
- 7730. Prima facie evidence.
- 7731. Cumulative remedies.
- 7732. Penal action.
CHAPTER 6. COLLECTION OF TAX. | (View entire chapter)
Article 1. Security for Tax
- 7851. Notice of delinquency to creditors.
- 7852. Nontransfer of credits.
- 7853. Report of credits to Controller.
- 7854. Liability for transfer after notice.
- 7855. Notice of levy.
Article 1.5. Suit for Tax
- 7861. Request by Controller.
- 7862. Duty of Attorney General.
- 7863. Partial payment no bar to action.
- 7864. Attachment.
- 7865. Certificate; prima facie evidence.
Article 2. Lien of Tax
- 7871. Lien; priority of. [Repealed.]
- 7872. Recording certificate; lien. [Repealed.]
- 7872. Liens; perfection and enforceability of.
- 7873. Release of lien. [Repealed.]
- 7873.5. Unenforceable lien. [Repealed.]
Article 2.5. Warrant for Collection of Tax
Article 3. Seizure and Sale
- 7891. Seizure and sale by Controller.
- 7892. Notice of sale.
- 7893. Sale of property.
- 7894. Controller may bid.
- 7895. Disposition of proceeds.
Article 4. Collection of Tax from Deposited Security
Article 5. Sale of State-Acquired Property
- 7931. Sale of State-acquired property by Controller.
- 7932. Publication of notice of sale.
- 7933. Sale of property.
- 7934. Distribution of proceeds.
- 7935. Title of purchaser.
Article 6. Payment on Termination of Business
- 7956. Discontinuance notice of distribution.
- 7957. Notice; form of.
- 7958. Tax due concurrently with termination of business.
- 7959. Liability of purchaser.
Article 7. Miscellaneous Provisions
CHAPTER 7. OVERPAYMENTS AND REFUNDS. | (View entire chapter)
Article 1. Refunds on Certain Sales
- 8101. Refunds on certain sales.
- 8101.1. Refund; United States Department of Agriculture roads.
- 8101.5. Refund; aircraft. [Repealed.]
- 8101.5. No refund; aircraft.
- 8101.6. Refund; public transportation.
- 8101.7. Refund; vessel.
- 8102. Claim for refund.
- 8103. Amount of refund.
- 8103.5. Penalty for false claim.
- 8104. Controller may examine records of claimant.
- 8104.5. Controller's extension of time for filing for refund.
- 8105. Time for filing refund claims.
- 8106. Credit in lieu of refund.
- 8106.1. Credit in lieu of refund; foreign consulate sales. [Repealed.]
- 8106.5. Credit in lieu of refund; exported fuel. [Repealed.]
- 8106.7. Credit in lieu of refund; qualified distributor. [Repealed.]
- 8106.8. Credit in lieu of refund; tax-paid fuel removed at rack. [Repealed.]
- 8107. No refund on losses.
- 8108. Interest.
- 8109. Claim payment deadline.
Article 2. Claim for Refund
- 8126. Refund in case of excess payments.
- 8127. Credits and refunds.
- 8127.5. Excess tax reimbursement.
- 8127.6. Tax reimbursement; qualified distributor. [Repealed.]
- 8128. Claim; limitation period.
- 8128.1. Claim limitation; financially disabled.
- 8129. Form and content of claim.
- 8130. Interest on erroneous overpayments.
- 8131. When interest not allowed.
Article 3. Suit for Refund
- 8146. Injunction forbidden.
- 8147. Action for refund.
- 8148. Action; limitation period.
- 8149. When refund claim not acted upon.
- 8149.5. Failure to bring timely suit.
- 8150. Judgment credits and refunds.
- 8151. Interest on judgment.
- 8152. Judgment for assignee forbidden.
Article 4. Recovery of Erroneous Refunds
- 8171. Controller's recovery of erroneous refunds.
- 8172. Place of trial.
- 8173. Rules of procedure.
- 8174. Interest on erroneous refunds.
Article 5. Cancellations
CHAPTER 8. ADMINISTRATION. | (View entire chapter)
Article 1. Administration
- 8251. Administration procedure.
- 8252. Administrative representatives.
- 8253. Examination of licensee records.
- 8254. Special conferences.
- 8255. Furnishing information to governmental officials.
- 8256. Certificate of notice.
- 8257. Information confidential; tax preparer.
- 8258. Board determines which accounts are eligible.
- 8258.1 Eligibility.
- 8258.2 Information required to conduct self-audit.
- 8258.3 Authority to examine records.
- 8258.4 Interest on liabilities.
Article 2. The California Taxpayers' Bill of Rights
- 8260. Administration.
- 8261. Taxpayers' Rights Advocate.
- 8262. Education and information program.
- 8263. Annual hearing with taxpayers.
- 8264. Preparation of statements by board.
- 8265. Limit on revenue collected or assessed.
- 8266. Evaluation of employee's contact with taxpayers.
- 8267. Plan to timely resolve claims and petitions.
- 8268. Procedures relating to protest hearings.
- 8269. Reimbursement of taxpayer.
- 8270. Investigation for nontax administration purposes.
- 8272. Release of levy.
- 8273. Exemptions from levy.
- 8276. Revocation or suspension of license.
- 8277. Disregard by board employee or officer.
- Uncodified Sections.
CHAPTER 9. RECORDS. | (View entire chapter)
CHAPTER 10. DISTRIBUTION OF PROCEEDS. | (View entire chapter)
- 8351. Deposit of fund.
- 8352. Appropriation of fund.
- 8352.1. Fund expenditures.
- 8352.2. Transfer to State Transportation Fund.
- 8352.3. Transfer to Aeronautics Account.
- 8352.4. Transfer to Harbors and Watercraft Revolving Fund.
- 8352.5. Transfer to Agriculture Fund.
- 8352.6. Transfer to Off-Highway Vehicle Fund. [Repealed.]
- 8352.6. Transfer to Off-Highway Vehicle Fund.
- 8352.7. Transfer to Off-Highway Vehicle Fund. [Repealed.]
- 8352.8. Transfer to State Highway Account. [Repealed.]
- 8352.8. Transfer to Conservation and Enforcement Services Account.
- 8352.9. Withhold of report preparation costs.
- 8353. Transfer to Highway Users Tax Fund.
- 8359. Revolving fund.
- 8360. Expenses of court action.
CHAPTER 11. VIOLATIONS. | (View entire chapter)
- 8401. Penalty for fraudulent export statement.
- 8402. Penalties.
- 8403. Unlicensed operations; penalty.
- 8404. False or fraudulent return; intent to evade.
- 8405. Additional misdemeanor and fine.
- 8406. Limitation period.
- 8407. Restitution order collection.
CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION. | (View entire chapter)
- 8500. Construction.
- 8501. Definitions.
- 8502. Authority to levy tax.
- 8503. Required expenditure plan.
- 8504. Authority to levy tax; voter approval.
- 8505. Participating counties.
- 8506. Contract to administer.
- 8507. Rules and regulations.
- 8508. Transmittal of revenue.
- 8509. Disposition of revenue.
- 8510. Compliance by project sponsors.
- 8511. Periodic review of plan.
- 8512. Amending of expenditure plan.
- 8513. Issuance of bonds.
- 8514. Payment of bonds.
- 8515. Limited tax bonds.
- 8516. Required elements of bond resolution.
- 8517. Rate of bond interest.
- 8518. Redemption of bonds prior to maturity.
- 8519. Payment of principle and interest.
- 8520. Required elements of bonds.
- 8521. Sales of bonds.
- 8522. Delivery and payment for bonds.
- 8523. Disposition of bond proceeds.
- 8524. Retirement of bonds.
- 8525. Authority to borrow funds.
- 8526. Bonds qualify as trust fund investments.