Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Use Fuel Tax Law

Index


A    B    C    D    E    F    H    I    J    L    M    N    O    P    R    S    T    U    V    W   


A

Administration and enforcement of . . . 9251–9254

Alcohol used as motor vehicle fuel . . . 8657

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B

Bad debt losses . . . 8732.5deletion

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C

California Taxpayers' Bill of Rights . . . 9260–9277

Cancellations of erroneous determinations . . . 9196

Certificate of clearance, successor liability . . . 9022, . . . 9023

Certificate of clearance, vehicle registration cannot be changed until issued . . . 8995

Certificate of delinquency, prima facie evidence of liability . . . 8973

Collaboration with officials of other states, etc. . . . 9255, . . . 9255.1

Collection

bank, notice of delinquency to . . . 8954

cost recovery fee . . . 9035

creditors, notice of delinquency to, effect of . . . 8953

injunction against, prohibited . . . 9171

lien of tax . . . 8991–8995

liability for transfer after notice . . . 8955

remedies re, cumulative . . . 9031

security for . . . 8951

seizure and sale for

authority of board re . . . 9011

procedure re . . . 9012–9014

proceeds, disposition of . . . 9014

successor withholding and liabiity . . . 9021–9024

suit for

attachment re . . . 8972

authority to bring . . . 8971

warrant for

expenses re, payment and collection . . . 9002, . . . 9003

issuance and levy . . . 9001

Collection of, by vendor . . . 8732–8735

debt to State, tax as . . . 8733

political subdivisions, transfers between . . . 8732.1

receipt to user . . . 8732

board may require copies . . . 8734

deletionCollections, disposition of . . . 9301–9304

Confidential information, tax preparer . . . 9255.2

Construction of provisions re . . . 8602

Cost, collection recovery fee . . . 9035

Credit for bad debt losses . . . 8732.5

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D

Debts, board to be advised . . . 8954

Deficiency determinations

cancellation when erroneous . . . 9196

decedent . . . 8782.1

due date of payment under . . . 8854

finality of . . . 8851

interest upon . . . 8777

limitation period re . . . 8782, . . . 8782.1

waiver by taxpayer . . . 8781

notice of . . . 8781

offsets re . . . 8778

penalties re . . . 8779, . . . 8780, . . . 8854

power of board re . . . 8776

redetermination, petition for . . . 8851–8855

waiver . . . 8783

Definitions . . . 8603–8618

Determinaton, when no return filed

cancellation when erroneous . . . 9196

due date of payment under . . . 8854

estimate of liability . . . 8801

finality of . . . 8851

interest on . . . 8803

notice re . . . 8805

offset of overpayments . . . 8802

penalties

failure to pay determination when due . . . 8854

fraud, in absence of . . . 8801

fraud or intent to evade . . . 8804

periods of . . . 8801

redetermination, petition for . . . 8851, . . . 8853–8855

Disclosure of information by tax preparer . . . 9255.2

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E

Earnings withheld . . . 8958

Electronic filing . . . 8763

Electronic funds transfer . . . 8760

definitions . . . 8762

relief of penalty . . . 8761

Evidence, prima facie, certificate of delinquency is, of liability . . . 8973

Examinations and investigations reliability to . . . 9254, . . . 9255

deletionExemptions

agricultural operations . . . 8652

charter-party carrier . . . 8656

common carrier . . . 8655

construction operations . . . 8652

off the highway operations . . . 8653

passenger stage corporation . . . 8655

publicly owned vehicles on military reservations . . . 8654

school districts . . . 8655

transit district . . . 8655

United States Dept. of Agriculture

roads, operations on . . . 8653.1

Excess tax reimbursement . . . 9151.5

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F

Fuel, defined . . . 8604

Fuel tank, defined . . . 8612

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H

Highway, defined . . . 8605

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I

Identification cards. See vehicle identification cards

Imposition of tax . . . 8651

In the state, in this state, defined . . . 8609

Injunction against collection, prohibited . . . 9171

Innocent spouse, relief for . . . 8880

Installment payment agreement . . . 9033

annual statement . . . 9033.5

Intent to evade tax . . . 8804

Interest . . . 8827

daily basis . . . 8876.5

deficiency determination, on . . . 8777

determination when no return filed . . . 8803

extension of time for return and payment, when . . . 8754

failure to pay tax . . . 8876

judgment in suit for refund, on . . . 9174

overpayment . . . 9155, . . . 9156

relief from . . . 8878, . . . 8878.5

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J

Jeopardy determinations . . . 8826–8829

administrative hearing . . . 8828.5

cancellation when erroneous . . . 9196

due date . . . 8826

interest re . . . 8827

penalty re . . . 8827

powers of board re . . . 8826

redetermination, petition for . . . 8828

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L

Lien of tax . . . 8991–8996

Limitation period

claims limitation; financially disabled . . . 9152.1

decedent . . . 8782.1

deficiency determinations . . . 8782, 8782.1

prosecution, violation of penal provisions . . . 9355

redeterminations . . . 8851

refund or credit

overpayments from levies or liens . . . 9152.2

suit for refund . . . 9173

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M

Motor vehicle, defined . . . 8603

Motor vehicle fuel: alcohol . . . 8657

Motor vehicle registration, board to be informed of vehicles using diesel oil, etc. . . . 9256

Multiagency task force . . . Chapter 7, Uncodified Sections.

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N

Natural gas, defined . . . 8613

Nonresident user . . . 8608

Notice of credits held by other than taxpayer . . . 8957

Notice of delinquency to creditors, effect of . . . 8953

Notice of delinquency, to whom and how . . . 8952

Notice of successor liability . . . 9024

Notice to bank to prevent transfer . . . 8954

Notice, service of . . . 8829

Notification to Board . . . 9258

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O

Offenses re

delivery of fuel into vehicle when no permit held or tax collected . . . 9351

disclosure by board personnel of user's affairs, etc. . . . 9255

failure to file returns, etc. . . . 9352

false or fraudulent returns . . . 9353

felony: intent to evade determination . . . 9354.5

operation as user after revocation of permit . . . 8705

violation of provisions not specifically mentioned . . . 9354

Offers in compromise . . . 9278

Overpayments. See refund or credit of tax

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P

Payment

credit for tax paid to vendor . . . 8751.5

deletiondue date . . . 8751, . . . 8755, . . . 8854

extension of time for . . . 8754

penalty for failure to make . . . 8876

return to accompany . . . 8753

Penalties

failure to file returns, etc. . . . 9352

failure to pay tax . . . 8876

fraud or intent to evade tax . . . 8780, . . . 8803, . . . 9353

intentional disregard of law . . . 8779

jeopardy determinations . . . 8827

negligence in determining liability . . . 8779

relief from . . . 8877

Permits

fees for reinstatement . . . 8707, 8714

deletionuser

application for . . . 8702

failure to obtain unlawful . . . 9351

fuel trip . . . 8708

issuance of . . . 8703, 8708

required of all users . . . 8701

revocation of, hearing, notice, etc. . . . 8704

impoundment of vehicles . . . 8706

operation after, unlawful . . . 8705

reinstatement of . . . 8707

vendor

application for . . . 8712

issuance of . . . 8713

required of all users . . . 8711

revocation or suspension, notice, etc. . . . 8714

operation after, unlawful . . . 8715

surrender of . . . 8716

transferor's liability . . . 8716

deletionPerson, defined . . . 8606

Pressure and temperature, standard . . . 8615

Property, return of . . . 9272.1

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R

Records . . . 9253–9255

Redeterminations . . . 8851–8855

jeopardy determination, of . . . 8828

Refund or credit of tax

claim for . . . 9151–9156

erroneous refunds, interest on . . . 9184

erroneous refunds, recovery of . . . 9151–9183

suit for . . . 9171–9175

Registration of vehicles, cooperation with Department of Motor Vehicles . . . 9256

Remedies for collection cumulative . . . 9031

Relief for innocent spouse . . . 8880

Relief of tax, penalty and interest . . . 8879

Returns

due date and contents . . . 8752, 8755

electronic filing . . . 8763

extension of time for . . . 8754

failure to file. See determination, when no return filed

payment to accompany . . . 8753

deletionRules and regulations, promulgation of . . . 9251

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S

deletionSecurity for payment . . . 8951

Security, effect when business discontinued . . . 8956

Seizure and sale for collection. See collection

Sell, defined . . . 8611

Service of notice . . . 8829

Settlement authority . . . 9271

Spouse, innocent . . . 8880

Successor withholding and liability . . . 9021–9024

Suit for refund . . . 9171–9175

Suit for collection of tax. See collection

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T

Taxpayers' Bill of Rights . . . 9260–9277

administration . . . 9260

annual hearing with taxpayers . . . 9263

bank charges . . . 9274

claims for refund, plan to resolve . . . 9267

disputed tax liabilities . . . 9271

evaluation of employees . . . 9266

levy, release of . . . 9272

lien, notice of . . . 9276

petitions, plan to resolve . . . 9267

preparation of statements by board . . . 9264

protest hearings . . . 9268

revenue collected or assessed . . . 9265

Taxpayers' Rights Advocate . . . 9261

Title of act . . . 8601

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U

Use, defined . . . 8607

User

defined . . . 8608

nonresident user . . . 8608

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V

Vendor

defined . . . 8610

Violations; misdemeanors . . . 9351–9355

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W

deletionWithheld earnings . . . 8958

Written advice, reliance upon . . . 8879