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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 8755
8755. Return periods. The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administation of this part, may require returns and payment of the tax to be made for designated periods other than quarterly periods. On or before the last day of the calendar month following each designated period, a return for the preceding designated period shall be filed with the board in any form as the board may prescribe.
History—Added by Stats. 1957, p. 2490, in effect September 11, 1957. Stats. 1963, p. 1436, in effect September 20, 1963, substituted "returns" for "reports". Stats. 1986, Ch. 308, effective January 1, 1987, specified that returns are to be filed on or before the 25th day following the last day of each designated period. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "quarterly" for "monthly" after "periods other than" in the first sentence; and substituted "last day of the calendar month following" for "25th day following the last day of" after "or before the" and substituted "any" for "such" after "the board in" in the second sentence.