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Business Taxes Law Guide – Revision 2019
 

Use Fuel Tax Law

Table of Contents


ANALYSIS OF USE FUEL TAX LAW


CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS. | (View entire chapter)


CHAPTER 2. IMPOSITION OF TAX. | (View entire chapter)


CHAPTER 2.5. INTERNATIONAL FUEL TAX AGREEMENT. | (View entire chapter)


CHAPTER 3. PERMITS. | (View entire chapter)

Article 1. User

Article 2. Vendor


CHAPTER 3.5. COLLECTION OF TAX BY VENDOR. | (View entire chapter)

Article 1. Collection of Tax by Vendor


CHAPTER 4. DETERMINATIONS. | (View entire chapter)

Article 1. Returns and Payments

Article 1.1. Payment by Electronic Funds Transfer

Article 2. Deficiency Determinations

Article 3. Determinations If No Return Made

Article 4. Jeopardy Determinations

Article 5. Redeterminations

Article 6. Interest and Penalties


CHAPTER 5. COLLECTION OF TAX. | (View entire chapter)

Article 1. Security for Tax

Article 2. Suit for Tax

Article 3. Lien of Tax

Article 3.5. Warrant for Collection of Tax

Article 4. Seizure and Sale

Article 4.5. Successor Withholding and Liability

Article 5. Miscellaneous Provisions


CHAPTER 6. OVERPAYMENTS AND REFUNDS. | (View entire chapter)

Article 1. Claim for Refund

Article 2. Suit for Refund

Article 2.5. Recovery of Erroneous Refunds

Article 3. Cancellations


CHAPTER 7. ADMINISTRATION. | (View entire chapter)

Article 1. Administration

Article 2. The California Taxpayers' Bill of Rights


CHAPTER 8. DISTRIBUTION OF PROCEEDS. | (View entire chapter)


CHAPTER 9. VIOLATIONS. | (View entire chapter)


PART 3.5 FUEL TAX AGREEMENTS

CHAPTER 1. THE INTERNATIONAL FUEL TAX AGREEMENT | (View entire chapter)


CHAPTER 2. THE INTERNATIONAL FUEL TAX AGREEMENT | (View entire chapter)

Article 1. Construction

Article 2. Definitions

Article 3. Annual Fees

Article 4. Administration

Article 5. IFTA Disclosure

Article 6. Distribution of Proceeds


INDEX


TABLE OF CASES