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 4. Determinations.

Article 1. Returns and Payments

Section 8752

8752. Filing monthly returns. (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period every user shall, except as otherwise provided in Section 8608, file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the amount of any tax due and any other information as the board may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

(b) This section shall not be applicable to any user whose sole use of fuel subject to the tax imposed by this part is for the propulsion of a privately operated passenger automobile, provided that the fuel used in this state, except fuel brought into this state in the fuel tank of the vehicle, is purchased from and delivered into the fuel tank of the vehicle by a vendor holding a permit issued under this part.

History—Stats. 1953, p. 3654, in effect September 9, 1953, substituted "twenty-fifth" for "fifteenth" day. Stats. 1961, p. 1522, in effect September 15, 1961, added the exclusion relating to a user of fuel for the propulsion of a privately operated passenger vehicle. Stats. 1963, p. 1436, in effect September 20, 1963, amended this section by substituting "return" for "report," and adding "the amount of any tax due." Stats. 1967, p. 1380, operative December 1, 1967, substituted "last" for "25th" day. Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th" for "last" before "day." Stats. 1984, Ch. 1707, effective January 1, 1985, added "except as … Section 8608" after "user shall." Stats. 1992, Ch. 889, in effect January 1, 1993, added "(a) Except as provided in subdivision (b)," before "on or before", deleted "fuel used during the preceding calendar month by the user in this state, the amount of", after "showing the amount of", deleted comma after "tax due" after "amount of any", substituted "any" for "such" after "tax due and", substituted a period for ", except that the provisions of" after "of this part" in subdivision (a) and added subdivision letter "(b)". Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "on or before … each quarterly period" for "or before the 25th day of each month" after "in subdivision (b)," in subdivision (a). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "with" for "on forms prescribed by" after "Section 8608, file" in, and added "in the form … electronic media" to, the first sentence of, and added the second sentence to, subdivision (a).