Laws, Regulations and Annotations
Search
Business Taxes Law Guide – Revision 2023
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- 8651 Levy of tax [Repealed.]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- 8651.4 Reversion of rate upon Governor's proclamation [Repealed.]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- 8656 Charter-party carrier [Repealed.]
- 8657 Exemptions; systems meeting emission standards [Repealed.]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