Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

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 2. 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