Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Motor Vehicle Fuel Tax Law
INDEX
A B C D E F G H I J L M O P R S T U V W
Administration and enforcement of . . . 8251–8256
Aircraft, defined . . . 7303, 7386
Aircraft jet fuel, defined . . . 7387
Aircraft jet fuel dealer, defined . . . 7388
"Aircraft jet fuel tax"
administrative provision . . . 7397
definitions . . . 7386–7391
disposition of proceeds . . . 7398
imposition of tax . . . 7392–7394
"Aircraft jet fuel user" . . . 7389
Alcohol, defined . . . 7304
Application of payments . . . 7658.5
Appropriations from . . . 8352
Approved terminal or refinery, defined . . . 7305
Aviation gasoline, defined . . . 7306
Bay area local tax, authority to impose . . . 8502
Blended motor vehicle fuel, defined . . . 7307
Blender, defined . . . 7308
liability . . . 7365
Bulk transfer, defined . . . 7309
Bulk transfer/terminal system . . . 7310
California Taxpayers' Bill of Rights . . . 8260–8277
Cancellations . . . 8191
Claim limitation, financially disabled . . . 8128.1
Collection
deposited security . . . 7916
injunction to prevent, prohibited . . . 8146
jeopardy determinations, Controller to make . . . 7728
notice of delinquency . . . 7851
notice of levy . . . 7855
remedies for, cumulative . . . 7982
seizure and sale to enforce . . . 7891–7895
bid on, Controller may make . . . 7894
Controller to conduct sale . . . 7933
disposition of proceeds on sale after . . . 7934
sale of state acquired property . . . 7931
notice of sale, publication of . . . 7932
title of purchase after sale . . . 7935
Controller to make . . . 7891–7895
notice re . . . 7892
proceeds, disposition of . . . 7895
sale of property . . . 7893
suit for tax . . . 7861–7865
warrant for collection of tax . . . 7881–7884
Conferences with other states, etc., authorized . . . 8254
Confidential information, tax preparer . . . 8257
Conservation and Enforcement Services Account . . . 8352.8
Construction of provisions re . . . 7302
Credit in lieu of refund, when . . . 8106
Cumulative provisions
unlicensed distributor subject to, although determination made against . . . 7732
Decedent, limitation period for deficiency determination . . . 7675.1
Deficiency determination . . . 7670–7676
basis for . . . 7670
cancellation when erroneous . . . 8191
extension of statutory period by agreement . . . 7676
interest upon . . . 7674
limitation period . . . 7675, 7675.1
notice of . . . 7671
Controller, to, by board . . . 7716
redetermination on, petition for . . . 7710–7712
Definitions . . . 7303–7345, 7385–7391
Delinquent taxes
application of payments to . . . 7658.5
bonds, collection from . . . 7916
creditors, notice to . . . 7851
effect of . . . 7852
liability for transfer after notice . . . 7854, 7855
obligation after receipt of . . . 7853
date when become . . . 7655
penalty and interest re . . . 7655
seizure and sale to collect. See collection-seizure and sale to enforce
Determination
cancellation when erroneous . . . 8191
deficiency determination. See that subject.
failure to file return, upon
estimate of fuel distributions, board shall make . . . 7660
penalties for . . . 7660, 7662
jeopardy determination. See that subject.
notice of . . . 7663
Controller, to, by board . . . 7716
redetermination . . . 7710–7712
changing amount . . . 7711.5
final, when becomes . . . 7712
hearing re . . . 7711
petition for . . . 7710, 7710.5
unlicensed distributor, on. See unlicensed distributor, determination on.
Disclosure of information by tax preparer . . . 8257
Discontinuing business . . . 7956–7959
notice upon, form of . . . 7956, 7957
purchaser liable for taxes if no notice given . . . 7959
tax due upon . . . 7958
Distribution of proceeds of tax . . . 8351–8360
appropriation out of Motor Vehicle Fuel Fund . . . 8352
fund expenditures . . . 8352.1
payment of court costs out of . . . 8360
Revolving Fund, authorized out of . . . 8359
transfer to Aeronautics Account . . . 8352.3
transfer to Agriculture Fund . . . 8352.5
transfer to Conservation and Enforcement Services Account . . . 8352.8
transfer to Harbors and Watercraft Revolving Fund . . . 8352.4
transfer to Off-Highway Vehicle Fund . . . 8352.6
transfer to State Transportation Fund . . . 8352.2
transfers re . . . 8353
Electronic Funds Transfer . . . 7659.9–7659.92
definitions . . . 7659.92
relief of penalty . . . 7659.91
Electronic filing . . . 7659.93
Employees of, board may hire, etc. . . 8252
Enterer, defined . . . 7311
liability . . . 7366
Entry, defined . . . 7312
Evidence
certificate showing unpaid taxes . . . 7865
unlicensed distributor determination, certified copy of, is prima facie evidence of liability . . . 7730
Examination of licensee's records, board has power to make . . . 8253
Excess tax reimbursement . . . 8127.5
Exemption certificates
gasoline blendstock . . . 7402
misuse of . . . 7405
purchaser liability . . . 7404
train operator . . . 7403
Expenses of administration of, appropriation for . . . 8352
Expenses re actions for, payment of . . . 8360
Export certificate . . . 7402–7404
additional data, board may require, for . . . 7404
filing of . . . 7403
requirements for . . . 7402
Extensions of time
refund claims, Controller may grant . . . 8104.5
reports and payments, board may grant . . . 7656
Finished gasoline, defined . . . 7313
Foreign consuls, sales to
Fuel tank, defined . . . 7314
Fuel production facilities . . . 7339.1
Gallon, defined . . . 7315
Gasoline, defined . . . 7316
Gasoline blendstocks, defined . . . 7317
Gasohol, defined . . . 7318
Highway, defined . . . 7319
Highway Users Tax Fund . . . 8353
Highway vehicle operator/fueler, defined . . . 7320
liability . . . 7367
Imposition of tax . . . 7360–7371
Information, furnishing of . . . 8255
In this state, defined . . . 7321
Industrial user, defined . . . 7322
Industrial user license
application . . . 7460
Injunction to prevent collection prohibited . . . 8146
Innocent spouse, relief for . . . 7657.5
Interest
deficiency determinations . . . 7674
determination, upon . . . 7661
erroneous overpayments, on . . . 8130
extension of time for return and payment, upon . . . 7656
failure to pay when due, upon . . . 7655
jeopardy determinations, on . . . 7706
judgment for refund, on . . . 8151
relief from . . . 7658, 7658.1
when not allowed . . . 8131
Inventory, distributors to keep accurate record of . . . 8302
Jeopardy determination . . . 7698–7707
administrative hearing . . . 7700.5
authority to make . . . 7698
cancellation when erroneous . . . 8191
collection of . . . 7704
final, when becomes . . . 7699
interest on . . . 7706
notice of
Controller, to, by board . . . 7716
notice, service of . . . 7707
redetermination, filing of petition for . . . 7699–7700
Jet fuel tax. See aircraft jet fuel tax.
Licenses. See particular type of license.
security requirements . . . 7486
Licensed industrial user, defined . . . 7323
Licensed supplier, defined . . . 7324
Lien
perfection and enforceability of . . . 7872
Local gasoline tax, authority to impose . . . 8502
Losses, no refund allowed for . . . 8107
Metropolitan Transportation Commission . . . 8501
Motor vehicle, defined . . . 7325
Motor vehicle fuel, defined . . . 7326
Motor vehicle fuel-powered highway vehicle, defined . . . 7327
Motor vehicle fuel-powered train, defined . . . 7328
Motor Vehicle Fuel Fund. See distribution of proceeds of tax.
Multiagency task force . . . Chapter 8, Uncodified Sections.
Offenses re. See penalties.
Offsets against overpayments . . . 7714
Overpayments. See refunds. Overpayments.
Payment
application to delinquent liabilities . . . 7658.5
discontinuance of business, tax due upon . . . 7958
purchaser liable, when . . . 7959
discontinuance of business . . . 7958
failure to secure license, when . . . 7726
extension of time . . . 7656
failure to make, penalty for . . . 7705
interest after due date . . . 7655
notice of amount due sent to Controller . . . 7716
penalty after due date . . . 7655
redeterminations, of . . . 7713
return must accompany . . . 7701
jeopardy determination, upon failure to comply . . . 7704
revocation of license, upon failure to comply . . . 7703
termination of business, tax due upon . . . 7958
Penalties
deficiency determination . . . 7672, 7673
export, fuel for, re . . . 8401
export statements, fraudulent . . . 8401
fraud or intent to evade tax, for . . . 7662–7663
misdemeanors . . . 8405
negligence in following law . . . 7672
redetermination, failure to pay when due . . . 7713
return, failure to file, for . . . 7660
statements, failure to file required . . . 8402
tax, failure to pay . . . 7655, 8402
reasonable cause . . . 7657.1
unlicensed operations . . . 8403
violations of any other provisions . . . 8402
weekly payments, failure to make, if required by board . . . 7705
Permit, aircraft jet fuel dealer . . . 7395, 7396
Person, defined . . . 7329
Pipeline, defined . . . 7330
Pipeline operator, defined . . . 7331
return . . . 7652.7
Pipeline operator license
application . . . 7470
Position holder, defined . . . 7332
liability . . . 7368
Prepayments . . . 7659–7659.8
credits . . . 7659.3
due date . . . 7659.2
form, prepayment . . . 7659.2
penalties . . . 7659.5–7659.7
service of notice . . . 7659.8
Presumption of removal . . . 7373
Prima facie evidence in suit for tax . . . 7865
Prima facie evidence of liability, certified copy is . . . 7730
Producer's license. See broker's and producer's license.
Prosecution, limitation period . . . 8404
Rack, defined . . . 7333
Rate of tax . . . 7360
floor stock tax . . . 7361
local tax . . . 8502
Records . . . 8301
contents of . . . 8301
examination of, by board . . . 8253
form of, board may prescribe . . . 8301
information to retain . . . 8302
inspection of . . . 8303
sworn statement . . . 8304
Redetermination. See that subject under deficiency determination.
Refiner . . . 7334
liability . . . 7369
Refinery . . . 7335
Refunds
amount of . . . 8103
claim for . . . 8102
contents of . . . 8102
extensions re . . . 8104.5
false, felony to make . . . 8103.5
payment of amount upon presentation of . . . 8103
time for filing . . . 8105
construction equipment exempt from vehicle registration, fuel taxed when used in . . . 8101
credit in lieu of, when . . . 8106
erroneous, interest on . . . 8174
erroneous, recovery of
action for, by Controller . . . 8171
rules of procedure re . . . 8173
trial, place of . . . 8172
examination of books re, by Controller . . . 8104
exports of fuel, taxed when used for . . . 8101
time for filing claim re . . . 8105
extension re time for filing claim for . . . 8104.5
judgment
interest on . . . 8151
judgment for . . . 8150
assignee, judgment for, forbidden . . . 8152
losses, no refund for . . . 8107
overpayments
certification to State Board of Control and State Controller . . . 8126
claim for refund of, form and contents . . . 8129
credit of . . . 8127
interest on erroneous . . . 8130
when not allowed . . . 8131
limitation period of . . . 8128
financially disabled . . . 8128.1
refund of . . . 8127
payment out of Motor Vehicle Fuel Fund . . . 8352
public transportation . . . 8101.6
suit for . . . 8146–8152
failure to sue, effect . . . 8149.5
grounds for action . . . 8149
injunction forbidden . . . 8146
judgment in . . . 8150
assignee, judgment for, forbidden . . . 8152
interest on . . . 8151
limitation period re . . . 8148
power to bring . . . 8147
when permitted . . . 8149
time for filing claim for . . . 8105
United States armed forces, fuel taxed when used by . . . 8101
United States Dept. of Agriculture roads . . . 8101.1
uses other than upon public highways . . . 8101
vessels . . . 8101.7
waiver of claim upon refusal to allow examination of records . . . 8104
Relief of innocent spouse . . . 7657.5
Relief of tax, penalty and interest . . . 7657.1
Remedies cumulative . . . 7731, 7982
Removal, presumption . . . 7373
Report, train operator delivery . . . 7652.8
Returns . . . 7651
electronics filing . . . 7659.93
excusable delay . . . 7657.1, 7658
extension of time for filing . . . 7656
failure to file . . . 7660–7663
estimate of tax upon . . . 7660
interest upon . . . 7661
notice of determination upon . . . 7663
false or fraudulent . . . 8404
floor stock tax . . . 7653
pipeline operator . . . 7652.7
terminal operator . . . 7652.5
weekly, board may require if necessary to insure payment . . . 7701, 7702
jeopardy determination upon failure to comply . . . 7704
revocation of license upon failure to comply . . . 7703
Revocation or cancellation of license
board's powers re . . . 7505, 7506
hearing re . . . 7508
notice re . . . 7507
reinstatement . . . 7510
tax liability upon . . . 7509
unlawful operation after . . . 7511
Revolving Fund, authorization re . . . 8359
Rules and regulations re . . . 8251
Sale, defined . . . 7337
Security
collection from . . . 7916
jeopardy determinations, must be deposited when petition for redetermination is filed . . . 7700
payment on account . . . 7487
requirements . . . 7486
Security for tax . . . 7851–7854
Seizure and sale to enforce collection. See collections. Seizure and sale to enforce.
Service of notice . . . 7659.8, 7707
Spouse, innocent . . . 7657.5
State acquired property, disposition of . . . 7931, 7932
Successor's liability upon discontinuance of business . . . 7959
Suit for refund. See refunds. Suit for.
Suit for tax . . . 7861–7865
Supplier, defined . . . 7338
Supplier license . . . 7451
applications . . . 7452
not transferable . . . 7453
Tax-paid fuel, defined . . . 7345
Taxpayers' Bill of Rights . . . 8260–8277
administration . . . 8260
annual hearing with taxpayers . . . 8263
bank charges . . . 8269
claims for refund, plan to resolve . . . 8267
disputed tax liabilities . . . 8270
evaluation of employees . . . 8266
levy, release of . . . 8272
petitions, plan to resolve . . . 8267
preparation of statements by board . . . 8264
protest hearings . . . 8268
revenue collected or assessed . . . 8265
Taxpayers' Rights Advocate . . . 8261
Terminal, defined . . . 7339
Terminal operator, defined . . . 7340
exclusion . . . 7371
liability . . . 7370
return . . . 7652.5
Throughputter, defined . . . 7341
Title of act re . . . 7301
Train operator, defined . . . 7342
delivery report . . . 7652.8
exemption certificate . . . 7403
license . . . 7403
purchase report . . . 7403.2
Two-party exchange . . . 7372
Unlicensed distributor
determination on
action to collect . . . 7729
certified copy of, prima facie evidence of liability . . . 7730
Controller to collect . . . 7728
penal provisions, still subject to . . . 7732
penalty re . . . 7727
tax due immediately . . . 7726
Vessel, defined . . . 7343
Vessel operator return . . . 7652.7
Vessel operator license
Application . . . 7470
Vessel operator, defined . . . 7344
Violations re, misdemeanor . . . 8401–8403
Warrant for collection of tax . . . 7881–7884
Written advice, relief from liability . . . 7657.1