Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Table of Contents

Federal Laws Relating to State Taxation

California Constitutional Provisions

Chapter 1. General Provisions and Definitions. | (View entire chapter)

Chapter 2. Imposition of Tax. | (View entire chapter)

Chapter 2.5. Aircraft Jet Fuel Tax. | (View entire chapter)

Article 1. Definitions

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)

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

Article 5. Denial of License

Article 6. Revocation of License

Article 7. Licensing of Locations

Chapter 5. Determinations and Payments. | (View entire chapter)

Article 1. Returns, Reports, and Payments

Article 2. Prepayments

Article 2.5 Payment by Electronic Funds Transfer

Article 3. Determination If No Return Made

Article 4. Deficiency Determinations

Article 5. Jeopardy Determinations and Weekly Payments

Article 6. Redeterminations

Article 7. Payments by Unlicensed Persons

Chapter 6. Collection of Tax. | (View entire chapter)

Article 1. Security for Tax

Article 1.5. Suit for Tax

Article 2. Lien of Tax

Article 2.5. Warrant for Collection of Tax

Article 3. Seizure and Sale

Article 4. Collection of Tax from Deposited Security

Article 5. Sale of State-Acquired Property

Article 6. Payment on Termination of Business

Article 7. Miscellaneous Provisions

Chapter 7. Overpayments and Refunds. | (View entire chapter)

Article 1. Refunds on Certain Sales

Article 2. Claim for Refund

Article 3. Suit for Refund

Article 4. Recovery of Erroneous Refunds

Article 5. Cancellations

Chapter 8. Administration. | (View entire chapter)

Article 1. Administration

Article 2. The California Taxpayers' Bill of Rights

Chapter 9. Records. | (View entire chapter)

Chapter 10. Distribution of Proceeds. | (View entire chapter)

Chapter 11. Violations. | (View entire chapter)

Chapter 12. Metropolitan Transportation Commission. | (View entire chapter)


Table of Cases