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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 1. Returns and Payments
Section 8751
8751. Due date of tax. The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.
History—Stats. 1953, p. 3653, in effect September 9, 1953, substituted "twenty-fifth" for "fifteenth" day. Stats. 1967, p. 1380, operative December 1, 1967, substituted "last" for "twenty-fifth" day. Stats. 1983, Ch. 323, in effect July 21, 1983, operative August 1, 1983, substituted "15th" for "last" before "day". Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th" for "15th" before "day." Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "quarterly on or … each quarterly period" for "monthly on or before the 25th day of the month following each calendar month" after "due and payable".