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 3.5. Collection of Tax by Vendor.

Article 1. Collection of Tax by Vendor1

Section 8733

8733. Tax as debt. The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.

History—Added by Stats. 1953, p. 3598, in effect September 9, 1953.

1Stats. 1991, Ch. 770, in effect January 1, 1992, added "Article 1. Collection of Tax by Vendor." immediately preceding Section 8732.