Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Use Fuel Tax Law
Table of Contents
ANALYSIS OF USE FUEL TAX LAW
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 [Repealed.]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 [Repealed.]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 [Repealed.]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 [Repealed.]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.
- 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.
- 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.
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.