Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 3. Permits.

Article 1. User

Section 8707

8707. Reinstatement; fee; refund. Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax determined, together with interest and penalties, fully complies with the provisions of this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 9151.

History—Added by Stats. 1955, p. 3289, in effect September 7, 1955. Stats. 1959, p. 2426, in effect September 18, 1959, substituted "ten" for "five" dollars and added the last sentence. Stats. 1966, p. 188, in effect April 18, 1966, operative July 1, 1966, substituted "fifteen" for "ten" dollars. Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty dollars ($50)" for "fifteen dollars ($15)" following "pays a fee of."