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 8735

8735. Applicability of other provisions. The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to any user.

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.