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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 8754
8754. Extension of time for filing. (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any return or paying any tax required under this part. The extension may be granted at any time, provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.
(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.
(2) For purposes of this section, "disaster" means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c) Any user to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment.
History—Stats. 1945, p. 1438, in effect September 15, 1945, added second sentence to first paragraph and substituted interest rate of one-half of 1 percent per month, or fraction thereof, for 6 percent per annum. Stats. 1953, p. 3598, in effect September 9, 1953, substituted "30" for "15" days in first sentence and added punctuation in second sentence. Stats. 1963, p. 1436, in effect September 20, 1963, substituted "one month" for "30 days," and substituted "return" for "report." Stats. 1975, Ch. 661, operative to interest accruing on or after January 1, 1976, substituted "1 percent" for "one-half of 1 percent." Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … thereof" before "from" in the second paragraph. Stats. 1984, Ch. 1020, effective January 1, 1985, operative July 1, 1985, substituted "modified … thereof" for "adjusted annual rate" before "established," substituted "Section 6591.5" for "Section 19269." Stats. 2016, Ch. 257 (AB 1559), in effect September 9, 2016, lettered first paragraph as subdivision (a), substituted "Except as provided in subdivision (b), the" for "The" before "board for good cause" and revised punctuation; added new subdivision (b); and lettered former last paragraph as subdivision (c) and deleted "annual" after "modified adjusted."