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Business Taxes Law Guide—Revision 2025
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Table of Contents
Chapter 1. General Provisions and Definitions. | (View entire chapter)
- 8601 Title
- 8602 Construction
- 8603 "Motor vehicle"
- 8604 "Fuel"
- 8605 "Highway"
- 8606 "Person"
- 8607 "Use"
- 8608 "User"
- 8609 "In this State"
- 8610 "Vendor"
- 8611 "Sell"
- 8612 "Fuel tank"
- 8613 "Natural gas"
- 8615 "Standard pressure and temperature"
- 8619 "Interstate user"
- 8620 "Qualified motor vehicle"
- 8621 "Recreational vehicle"
Chapter 2. Imposition of Tax. | (View entire chapter)
- 8651 Levy of tax [Repealed.]
- 8651 Levy of tax
- 8651.4 Reversion of rate upon Governor's proclamation [Repealed.]
- 8651.5 Rate
- 8651.6 Rate; natural gas
- 8651.7 Flat rate
- 8651.8 Rate; ethanol or methanol
- 8652 Exemptions; agricultural and construction operations
- 8653 Exemptions; operations off the highway
- 8653.1 Exemptions; operations on United States Department of Agriculture roads
- 8654 Exemptions; public agency operating on military reservation
- 8655 Exemptions; transit district, passenger stage corporation and common carrier
- 8655.5 Exemptions; transfers to the Highway Users Tax Account
- 8656 Charter-party carrier [Repealed.]
- 8657 Exemptions; systems meeting emission standards [Repealed.]
- 8657 Alcohol used in or as fuel to propel a motor vehicle
Chapter 2.5 International Fuel Tax Agreement. | (View entire chapter)
Chapter 3. Permits. | (View entire chapter)
Article 1. User
- 8701 To whom issued
- 8702 Applications
- 8703 Issuance of permit
- 8704 Revocation of permit; notice
- 8705 Operation after cancellation or revocation
- 8706 Impoundment of vehicles
- 8707 Reinstatement; fee; refund
- 8708 Issuance of California fuel trip permit
Article 2. Vendor
- 8711 To whom issued
- 8712 Applications
- 8713 Issuance of permit
- 8714 Revocation or suspension; notice; reissuance
- 8715 Operation after suspension
- 8716 Notification; cease operations; transfers
Chapter 3.5. Collection of Tax by Vendor. | (View entire chapter)
Article 1. Collection of Tax by Vendor
- 8732 Collection by vendor; receipt
- 8732.1 Transfers between political subdivisions
- 8732.5 Credit for bad debt losses
- 8733 Tax as debt
- 8734 Copies of receipts to be submitted
- 8735 Applicability of other provisions
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
- 8760 Electronic funds transfer payments
- 8761 Relief of penalty
- 8762 Definitions
- 8763 Electronic filing
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
- 8801 Determination; failure to make return; penalty
- 8802 Offset
- 8803 Interest
- 8804 Penalties
- 8805 Notice of determination
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
- 8851 Petition for redetermination
- 8851.5 Form and content
- 8852 Oral hearing
- 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
- 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
Chapter 5. Collection of Tax. | (View entire chapter)
Article 1. Security for Tax
- 8951 Security
- 8952 Notice of delinquency to creditors, etc
- 8953 Non-transferability after notice
- 8954 Advise board; effective notice
- 8955 Liability for transfer
- 8956 Effect of security for tax when business discontinued
- 8957 Notice; credits held by person other than taxpayer [Repealed.]
- 8957 Notice of levy
- 8958 Employer withheld earnings
Article 2. Suit for Tax
Article 3. Lien of Tax
- 8991 Lien
- 8992 Time of attachment
- 8993 Removal of lien
- 8994 Priority
- 8995 Certificate of clearance; transfer of ownership
- 8996 Recording certificate; lien [Repealed.]
- 8996 Liens: perfection and enforceability of
- 8997 Release of lien [Repealed.]
- 8997.5 Unenforceable lien [Repealed.]
Article 3.5. Warrant for Collection of Tax
Article 4. Seizure and Sale
- 9011 Seizure and sale; authority of board
- 9012 Notice of sale; contents; publication
- 9012.5 Seizure for private sale
- 9012.6 Notice of private sale
- 9013 Conduct of sale
- 9014 Disposition of proceeds
Article 4.5. Successor Withholding and Liability
- 9021 Successor withholding
- 9022 Successor liability; certificate of tax clearance
- 9023 Certificate of tax clearance
- 9024 Notice of successor liability
Article 5. Miscellaneous Provisions
- 9031 Cumulative remedies
- 9032 Furnishing of partnership agreement
- 9033 Installment payment agreement
- 9033.5 Installment payment annual statement
- 9035 Collection cost recovery fee
Chapter 6. Overpayments and Refunds. | (View entire chapter)
Article 1. Claim for Refund
- 9151 Overpayments; credits and refunds
- 9151.5 Excess tax reimbursement
- 9152 Claims; limitation period
- 9152.1 Claim limitation; financially disabled
- 9152.2 Overpayments from levies or liens
- 9152.3 Refund claim where tax has not been paid in full; timely filing
- 9153 Claims; form and content
- 9154 Credit for overpayments not exceeding fifty thousand dollars [Repealed.]
- 9155 Interest on overpayment
- 9156 Intentional or careless overpayment
- 9157 Systems meeting emission standards [Repealed.]
Article 2. Suit for Refund
- 9171 Injunction forbidden
- 9172 Necessity for refund claim
- 9173 Action for refund; limitation
- 9173.5 When refund claim not acted upon
- 9173.6 Failure to bring timely suit
- 9174 Credit or refund; interest
- 9175 Judgment for assignee forbidden
Article 2.5. Recovery of Erroneous Refunds
- 9181 Erroneous refunds; action
- 9182 Place of trial
- 9183 Rules of procedure, etc
- 9184 Interest on erroneous refunds
Article 3. Cancellations
Chapter 7. Administration. | (View entire chapter)
Article 1. Administration
- 9251 Duty and authority of board
- 9252 Administrative assistants
- 9253 Records of users and every person dealing in fuel
- 9254 Examination of records by board
- 9255 Information confidential; divulging forbidden
- 9255.1 Furnishing of information to state and federal agencies
- 9255.2 Information confidential; tax preparer
- 9256 Cooperation of Motor Vehicle Department
- 9257 Certificate of notice
- 9258 Notification to Board
- 9259 Board determines which accounts are eligible
- 9259.1 Eligibility
- 9259.2 Information required to conduct self-audit
- 9259.3 Authority to examine records
- 9259.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 9260 Administration
- 9261 Taxpayers' Rights Advocate
- 9262 Education and information program
- 9263 Annual hearing with taxpayers
- 9264 Preparation of statements by board
- 9265 Limit on revenue collected or assessed
- 9266 Evaluation of employees' contact with taxpayers
- 9267 Plan to timely resolve claims and petitions
- 9268 Procedures relating to protest hearings
- 9269 Reimbursement to taxpayer
- 9270 Investigations for nontax administration purposes
- 9271 Settlement of disputed tax liabilities [Repealed.]
- 9271 Settlement authority
- 9272 Release of levy
- 9272.1 Return of property
- 9273 Exemptions from levy
- 9274 Claim for reimbursement of bank charges by taxpayer
- 9275 Preliminary notice to taxpayers prior to lien
- 9276 Notice preliminary to lien
- 9277 Disregard by board employee or officer
- 9278 Offers in compromise
- Uncodified Sections
Chapter 8. Distribution of Proceeds. | (View entire chapter)
- 9301 Motor Vehicle Fuel Fund; transmittal
- 9302 Disposition of fund; appropriations
- 9303 Transfer of fund to Highway Users Tax Fund
- 9304 Time of transfer
Chapter 9. Violations. | (View entire chapter)
- 9351 Violations; misdemeanor
- 9352 Failure to file return; penalty
- 9353 False or fraudulent return; penalty
- 9354 Other violations
- 9354.5 Felony offense
- 9355 Limitation period