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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 2. The California Taxpayers' Bill of Rights1

Section 9273


9273. Exemptions from levy. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.

History—Stats. 1993, Ch. 589, in effect January 1, 1994, added "of Division 2" before "of Title 9" and added "of Part 2" before "of the Code".


1 Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.