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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
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
Determination, 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 earnings withholding orders … 9036
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
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
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