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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 4. Determinations (View entire chapter)
Article 1. Returns and Payments
- 8751 Due date of tax
- 8751.5 Credit for tax paid to vendor
- 8752 Filing monthly returns
- 8753 Remittances
- 8754 Extension of time for filing
- 8754.5 Extension of time for filing; state of emergency proclamation
- 8755 Return periods
Article 1.1. Payment by Electronic Funds Transfer
Article 2. Deficiency Determinations
- 8776 Power of board in determinations
- 8777 Interest on determinations
- 8778 Offset
- 8779 Penalty in case of negligence
- 8780 Penalty in case of fraud
- 8781 Service of notice
- 8782 Time within which notice must be given
- 8782.1 Limitation; deficiency determination; decedent
- 8783 Waiver
Article 3. Determinations If No Return Made
Article 4. Jeopardy Determinations
- 8826 Jeopardy determinations
- 8827 Interest and penalty
- 8828 Petition for redetermination; security
- 8828.5 Administrative hearing
- 8829 Service of notice
Article 5. Redeterminations
- 8852.5 Decrease or increase of determination
- 8853 Decision; final date
- 8854 Due date of determination; penalty
- 8855 Service of notice
Article 6. Interest and Penalties
- 8876 Interest and penalties
- 8876.5 Interest; daily basis [Repealed.]
- 8876.5 Interest; daily basis
- 8877 Reasonable cause for delay; relief
- 8878 Relief from interest; disaster
- 8878.5 Relief of interest
- 8879 Penalty interest rates [Repealed.]
- 8879 Reasonable reliance on written advice; relief of tax, penalty, and interest
- 8880 Relief of spouse