Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Use Fuel Tax Law

CHAPTER 5. COLLECTION OF TAX.

Article 3. Lien of Tax

Section 8995

8995. Certificate of clearance; transfer of ownership. The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of excise tax clearance has been issued by the board. The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board.

An excise tax clearance certificate shall not be required to transfer the registered ownership of a passenger vehicle as defined in Section 465 of the Vehicle Code.

History.—Stats. 1945, p. 1439, in effect September 15, 1945, added "according to the records of the board as of the date of the certificate." Stats. 1979, Ch. 260, effective July 17, 1979, added second paragraph.

Failure to acquire clearance.—Where the State Board of Equalization and Controller seized a truck for the tax debts of a prior owner and where the subsequent owner purchased the truck knowing that it had been operated in California by the prior owner, that such operation may have resulted in unpaid use fuel taxes, that there may have been a lien upon the truck, and where the subsequent owner inquired of the prior owner and a representative of the vendor of the truck to the subsequent owner concerning taxes due the State of California, but did not inquire of the State Board of Equalization or take any other action to determine whether the truck was subject to the lien for taxes, the truck was subject to the lien for the taxes of the prior owner. Hillmert v. State Board of Equalization, (1963) 218 Cal.App.2d 578. Stats.