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Business Taxes Law Guide – Revision 2019
 

Use Fuel Tax Law

Index


A    B    C    D    E    F    H    I    J    L    M    N    O    P    R    S    T    U    V    W   



A

Administration and enforcement of … 9251–9254

Alcohol used as motor vehicle fuel … 8657

Audit, managed … 9259–9259.4


B

Bad debt losses … 8732.5


C

California Taxpayers' Bill of Rights … 9260–9277

Cancellations of erroneous determinations … 9196

Certificate of clearance, successor liability … 9022, … 9023

Certificate of clearance, vehicle registration cannot be changed until issued … 8995

Certificate of delinquency, prima facie evidence of liability … 8973

Collaboration with officials of other states, etc. … 9255, … 9255.1

Collection

bank, notice of delinquency to … 8954

cost recovery fee … 9035

creditors, notice of delinquency to, effect of … 8953

injunction against, prohibited … 9171

lien of tax … 8991–8995

liability for transfer after notice … 8955

remedies re, cumulative … 9031

security for … 8951

seizure and sale for

authority of board re … 9011

procedure re … 9012–9014

proceeds, disposition of … 9014

successor withholding and liabiity … 9021–9024

suit for

attachment re … 8972

authority to bring … 8971

warrant for

expenses re, payment and collection … 9002, … 9003

issuance and levy … 9001

Collection of, by vendor … 8732–8735

debt to State, tax as … 8733

political subdivisions, transfers between … 8732.1

receipt to user … 8732

board may require copies … 8734

Collections, disposition of … 9301–9304

Confidential information, tax preparer … 9255.2

Construction of provisions re … 8602

Cost, collection recovery fee … 9035

Credit for bad debt losses … 8732.5


D

Debts, board to be advised … 8954

Deficiency determinations

cancellation when erroneous … 9196

decedent … 8782.1

due date of payment under … 8854

finality of … 8851

interest upon … 8777

limitation period re … 8782, … 8782.1

waiver by taxpayer … 8781

notice of … 8781

offsets re … 8778

penalties re … 8779, … 8780, … 8854

power of board re … 8776

redetermination, petition for … 8851–8855

waiver … 8783

Definitions … 8603–8618

Determinaton, when no return filed

cancellation when erroneous … 9196

due date of payment under … 8854

estimate of liability … 8801

finality of … 8851

interest on … 8803

notice re … 8805

offset of overpayments … 8802

penalties

failure to pay determination when due … 8854

fraud, in absence of … 8801

fraud or intent to evade … 8804

periods of … 8801

redetermination, petition for … 8851, … 8853–8855

Disclosure of information by tax preparer … 9255.2


E

Earnings withheld … 8958

Electronic filing … 8763

Electronic funds transfer … 8760

definitions … 8762

relief of penalty … 8761

Evidence, prima facie, certificate of delinquency is, of liability … 8973

Examinations and investigations reliability to … 9254, … 9255

Exemptions

agricultural operations … 8652

charter-party carrier … 8656

common carrier … 8655

construction operations … 8652

off the highway operations … 8653

passenger stage corporation … 8655

publicly owned vehicles on military reservations … 8654

school districts … 8655

transit district … 8655

United States Dept. of Agriculture

roads, operations on … 8653.1

Excess tax reimbursement … 9151.5


F

Fuel, defined … 8604

Fuel tank, defined … 8612


H

Highway, defined … 8605


I

Identification cards. See vehicle identification cards

Imposition of tax … 8651

In the state, in this state, defined … 8609

Injunction against collection, prohibited … 9171

Innocent spouse, relief for … 8880

Installment payment agreement … 9033

annual statement … 9033.5

Intent to evade tax … 8804

Interest … 8827

daily basis … 8876.5

deficiency determination, on … 8777

determination when no return filed … 8803

extension of time for return and payment, when … 8754

failure to pay tax … 8876

judgment in suit for refund, on … 9174

managed audits … 9259.4

overpayment … 9155, … 9156

relief from … 8878, … 8878.5


J

Jeopardy determinations … 8826–8829

administrative hearing … 8828.5

cancellation when erroneous … 9196

due date … 8826

interest re … 8827

penalty re … 8827

powers of board re … 8826

redetermination, petition for … 8828


L

Lien of tax … 8991–8996

Limitation period

claims limitation; financially disabled … 9152.1

decedent … 8782.1

deficiency determinations … 8782, 8782.1

prosecution, violation of penal provisions … 9355

redeterminations … 8851

refund or credit

overpayments from levies or liens … 9152.2

suit for refund … 9173


M

Managed audit program … 9259–9259.4

Motor vehicle, defined … 8603

Motor vehicle fuel: alcohol … 8657

Motor vehicle registration, board to be informed of vehicles using diesel oil, etc. … 9256

Multiagency task force … Chapter 7, Uncodified Sections.


N

Natural gas, defined … 8613

Nonresident user … 8608

Notice of credits held by other than taxpayer … 8957

Notice of delinquency to creditors, effect of … 8953

Notice of delinquency, to whom and how … 8952

Notice of successor liability … 9024

Notice to bank to prevent transfer … 8954

Notice, service of … 8829

Notification to Board … 9258


O

Offenses re

delivery of fuel into vehicle when no permit held or tax collected … 9351

disclosure by board personnel of user's affairs, etc. … 9255

failure to file returns, etc. … 9352

false or fraudulent returns … 9353

felony: intent to evade determination … 9354.5

operation as user after revocation of permit … 8705

violation of provisions not specifically mentioned … 9354

Offers in compromise … 9278

Overpayments. See refund or credit of tax


P

Payment

credit for tax paid to vendor … 8751.5

due date … 8751, … 8755, … 8854

extension of time for … 8754

penalty for failure to make … 8876

return to accompany … 8753

Penalties

failure to file returns, etc. … 9352

failure to pay tax … 8876

fraud or intent to evade tax … 8780, … 8803, … 9353

intentional disregard of law … 8779

jeopardy determinations … 8827

negligence in determining liability … 8779

relief from … 8877

Permits

fees for reinstatement … 8707, 8714

user

application for … 8702

failure to obtain unlawful … 9351

fuel trip … 8708

issuance of … 8703, 8708

required of all users … 8701

revocation of, hearing, notice, etc. … 8704

impoundment of vehicles … 8706

operation after, unlawful … 8705

reinstatement of … 8707

vendor

application for … 8712

issuance of … 8713

required of all users … 8711

revocation or suspension, notice, etc. … 8714

operation after, unlawful … 8715

surrender of … 8716

transferor's liability … 8716

Person, defined … 8606

Pressure and temperature, standard … 8615

Property, return of … 9272.1


R

Records … 9253–9255

Redeterminations … 8851–8855

jeopardy determination, of … 8828

Refund or credit of tax

claim for … 9151–9156

erroneous refunds, interest on … 9184

erroneous refunds, recovery of … 9151–9183

refund claim where the tax has not been paid in full; timely filing … 9152.3

suit for … 9171–9175

Registration of vehicles, cooperation with Department of Motor Vehicles … 9256

Remedies for collection cumulative … 9031

Relief for innocent spouse … 8880

Relief of tax, penalty and interest … 8879

Returns

due date and contents … 8752, 8755

electronic filing … 8763

extension of time for … 8754

failure to file. See determination, when no return filed

payment to accompany … 8753

Rules and regulations, promulgation of … 9251


S

Security for payment … 8951

Security, effect when business discontinued … 8956

Seizure and sale for collection. See collection

Sell, defined … 8611

Service of notice … 8829

Settlement authority … 9271

Spouse, innocent … 8880

Successor withholding and liability … 9021–9024

Suit for refund … 9171–9175

Suit for collection of tax. See collection


T

Taxpayers' Bill of Rights … 9260–9277

administration … 9260

annual hearing with taxpayers … 9263

bank charges … 9274

claims for refund, plan to resolve … 9267

disputed tax liabilities … 9271

evaluation of employees … 9266

levy, release of … 9272

lien, notice of … 9276

petitions, plan to resolve … 9267

preparation of statements by board … 9264

protest hearings … 9268

revenue collected or assessed … 9265

Taxpayers' Rights Advocate … 9261

Title of act … 8601


U

Use, defined … 8607

User

defined … 8608

nonresident user … 8608


V

Vendor

defined … 8610

Violations; misdemeanors … 9351–9355


W

Withheld earnings … 8958

Written advice, reliance upon … 8879