Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 7. Administration.

Article 1. Administration.

Section 9253

9253. Records of users and every person dealing in fuel. Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.