Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Diesel Fuel Tax Law
Index
A B C D E F G H I J L M N O P Q R S T U V W
Actions
refunds, for, and to recover erroneous, see refund and credit of overpayments.
delinquency, certificate of, as prima facie evidence in . . . 60423
Administration by Board of Equalization
Board, enforcement by . . . 60601
confidential information, prohibition against disclosure, see confidential information
employees, hiring of . . . 60602
records, examination of . . . 60604
rules and regulations . . . 60601
Advocate, Taxpayers' Rights . . . 60622
"Approved" defined . . . 60005
Attachment, in action for tax . . . 60422
Auction,
seized property, sale by Board at public auction . . . 60461
qualified motor vehicle . . . 60462.5
Bank charges, claim for reimbursement by taxpayer . . . 60633.1
"Blended diesel fuel" defined . . . 60023
"Blender"
defined . . . 60012
liability . . . 60055
"Bulk transfer" defined . . . 60029
"Bulk transfer/terminal system" defined . . . 60030
California Taxpayers' Bill of Rights . . . 60621–60635
Cancellation of liability . . . 60581
Certificates
amount due, recording or filing of notice of state tax lien . . . 60445
delinquency, certificate of, as prima facie evidence in suit for tax . . . 60423
state tax lien, recording or filing of notice of . . . 60445
successor liability . . . 60471, 60472
Claim for refund or credit, see refund and credit of overpayments
Collection
injunction against, prohibited . . . 60541
lien of tax . . . 60441–60445
remedies, cumulative . . . 60491
security for . . . 60401
seizure and sale for
authority of board . . . 60461
procedure . . . 60462–60464
successor withholding and liability . . . 60471–60474
suit for
attachment . . . 60422
authority to bring . . . 60421
warrant for
expenses, payment and collection . . . 60452, 60453
issuance and levy . . . 60451
Collections, disposition of . . . 60651–60654
Collection cost recovery fee . . . 60495
Confidential information disclosed; tax preparer . . . 60609.5
"Colorless marker" defined . . . 60024
Credit (see also refund and credit of overpayments)
action to recover erroneous . . . 60561
Deficiency determination, see determination: deficiency
Definitions . . . 60003–60049.1, 60111–60114
Delay, excusable . . . 60209, 60210
"Delivery" defined . . . 60025
Determinations: deficiency
cancellation of . . . 60581
due and payable, when . . . 60355
final, when, if no petition filed . . . 60350
interest . . . 60314
notice of . . . 60311
limitations-time for mailing notice . . . 60315
decedent, against person liable for tax of . . . 60316
waiver of . . . 60317
number allowable . . . 60310
offsetting overpayments against underpayments . . . 60356
penalties
failure to file return . . . 60207
negligence or intentional disregard . . . 60312
nonpayment . . . 60207
fraud or intent to evade . . . 60313
Determinations: no return made
cancellation of . . . 60581
due and payable, when . . . 60355
estimate of tax measure . . . 60301
final, when no petition filed . . . 60350
interest . . . 60302
notice of . . . 60304
limitations-time for mailing notice . . . 60315
number allowable . . . 60301
offsetting overpayments against underpayments . . . 60356
penalties
failure to file return . . . 60207
fraud or intent to evade . . . 60313
nonpayment . . . 60207
Determinations: jeopardy
administrative hearing . . . 60333
due date . . . 60330
interest and penalty . . . 60331
notice of . . . 60340
petition for redetermination . . . 60332
security . . . 60332
Determinations: petition for redetermination
amendment of petition . . . 60351
form and content of petition . . . 60351
hearing on petition . . . 60352
continuance of hearing . . . 60352
notice of hearing . . . 60352
increase or decrease before determination final . . . 60353
order or decision on petition, when final-notice . . . 60354
penalty for nonpayment when final . . . 60355
persons entitled to file petition . . . 60350
"Diesel fuel" defined . . . 60022
"Diesel fuel registrant" defined . . . 60015
"Diesel fuel trip permit" defined . . . 60122
"Diesel-powered highway vehicle" defined . . . 60026
"Diesel-powered train" defined . . . 60042
"Diesel vendor" defined . . . 60114
Due date of tax
Backup tax . . . 60206
Exempt bus operator . . . 60205
Government entity . . . 60205.5
Interstate user . . . 60202
Supplier . . . 60201
"Dyed diesel fuel"
defined . . . 60031
exemption . . . 60101
notice . . . 60102
Earnings withheld by employer . . . 60408
Electronic funds transfer . . . 60250
Definitions . . . 60251
relief of penalty . . . 60252
Electronic filing . . . 60253
Employee, hiring by Board . . . 60602
"End seller" defined . . . 60034
"Enterer"
defined . . . 60013
liability . . . 60061
"Entry" defined . . . 60021
"Exempt bus operator"
defined . . . 60040
license . . . 60141
exemption . . . 60100
security requirement . . . 60143
tax . . . 60502.2
Exemption certificates
misuse of . . . 60106.3
purchaser liability . . . 60106.2
train operator . . . 60106.1
Exemptions . . . 60100
dyed fuel . . . 60101
exempt bus operator . . . 60100
farm use . . . 60100
out-of-state shipment . . . 60100
United States train operator . . . 60106
Extension of time for making return or payment . . . 60208
Felony . . . 60707
Fraud
penalty . . . 60313
Fuel production facility . . . 60003.1
"Gallon" defined . . . 60025
"Government entity"
credits . . . 60508.3
defined . . . 60043
license . . . 60146
payment . . . 60108
return . . . 60205.5
Hearings (see also determinations: petition for redetermination)
application for (jeopardy determination) . . . 60333
"Highway" defined . . . 60016
"Highway vehicle operator"
defined . . . 60027
liability . . . 60056
license . . . 60161
security requirement . . . 60163
Imposition of tax, 60050–60052, 60115, 60502.2
Innocent spouse, relief for . . . 60210.5
Installation payment agreement . . . 60493
payment agreement . . . 60493.5
Intent to evade . . . 60313
Interest
daily interest . . . 60207.5
determinations: deficiency . . . 60314
failure to file . . . 60302
jeopardy . . . 60331
extension of time . . . 60208
rate . . . 60207
refunds, see refund and credit of overpayments
relief from . . . 60210, 60211, 60212
International Fuel Tax Agreement . . . 60130
"Interstate user"
defined . . . 60111
license . . . 60120
security requirement . . . 60121
"In this state" defined . . . 60017
Jeopardy determinations, see determinations: jeopardy
Judgment for tax
actions to collect tax, see actions
lien, perfection of . . . 60445
lien, release of . . . 60443
Judicial proceedings, see actions
Jurisdiction
erroneous refund, action to recover . . . 60561
tax action for . . . 60421
Levy
exemptions, Taxpayers' Bill of Rights . . . 60633
release of, Taxpayers' Bill of Rights . . . 60632
License
cancellation . . . 60183
denial . . . 60171
hearing . . . 60172
notice of . . . 60173
end seller . . . 60161
government entity exempt bus operator . . . 60141
highway vehicle operator . . . 60161
interstate user . . . 60120
pipeline operator . . . 60135
revocation . . . 60180
cause . . . 60181
notice of . . . 60182
reinstatement . . . 60185
supplier . . . 60131
ultimate vendor . . . 60151
Liens
perfection and enforceability of . . . 60445
tax lien of
certificate of liability, recordation of, as creating lien for
amount due . . . 60445
duration and extension of. . . 60451
effect and priority of . . . 60451
time for filing . . . 60451
warrant for enforcement of liens . . . 60451
Limitations, statutes of
determinations
asserting increase . . . 60353
decedents . . . 60316
deficiency . . . 60315
mailing notice . . . 60311
notice to creditor . . . 60402
refund or credit
action for refund . . . 60543
claim for . . . 60507
overpayments from levies or liens . . . 60522.2
violations of provisions . . . 60708
warrant for tax . . . 60451
Misdemeanor (see also penalties)
claim for refund . . . 60704
making false or fraudulent. . . 60705
violation of law as . . . 60706
"Motor vehicle" defined . . . 60019
Negligence penalty . . . 60303, 60312
Notices
determinations, certificate of . . . 60610
lien . . . 60633.2
refunds, action on claims for . . . 60543
security, notice of sale . . . 60402
seized property, notice of sale of . . . 60462
successor liability . . . 60474
Offers in compromise . . . 60637
Penalties
determinations nonpayment . . . 60355
failure to file return . . . 60207
intent to evade . . . 60313
jeopardy determinations . . . 60331
relief from, for reasonable cause . . . 60209
relief from, for reliance on Board advice . . . 60210
tax payments, delinquent . . . 60207
"Person" defined . . . 60008
"Pipeline" defined . . . 60047
"Pipeline operator"
defined . . . 60047.1
license . . . 60135
report . . . 60204.5
"Position holder" defined . . . 60010
Presumption of removal . . . 60064
Property, return of . . . 60632.1
"Qualified motor vehicle" defined . . . 60112
"Rack" defined . . . 60006
Rate of tax . . . 60050
Floor stock tax . . . 60050.1
Exempt bus operator . . . 60502.2
"Recreational vehicle" defined . . . 60113
Redeterminations, see Determinations: petitions for redeterminations
"Refiner"
defined . . . 60011
liability . . . 60053
"Refinery" defined . . . 60004
Refund and credit of overpayments
action to recover
assignee not entitled to judgment . . . 60548
claim for refund, necessity for . . . 60542
disposition of judgment . . . 60546
grounds, limitation to those set forth in claim . . . 60543
interest in judgment . . . 60547
jurisdiction . . . 60543
person entitled to bring . . . 60543, 60548
time to bring . . . 60543
failure of Board to act on refund claim . . . 60544
waiver, failure to bring timely action as . . . 60545
authority of Board . . . 60521
claim
financially disabled . . . 60522.1
time to file . . . 60522
form and content . . . 60523
payment deadline for Board . . . 60512
electronic media . . . 60505.5
erroneous refunds and credits, action to recover . . . 60561
interest
amount and period covered . . . 60524
disallowance for intentional or careless overpayment . . . 60525
persons entitled to receive refunds or credits . . . 60521
"Registered ultimate vendor" defined . . . 60038
Relief for innocent spouse . . . 60210.5
Relief of tax, interest, and penalty . . . 60210
Remedies for collection cumulative . . . 60491
"Removal" defined . . . 60007
Removal, presumption . . . 60064
Reports
pipeline operator . . . 60204.5
train operator . . . 60204.6
vessel operator . . . 60204.5
"Retail vendor" defined . . . 60044
Returns
due date and contents . . . 60201–60206
extension of time . . . 60208
failure to file, see Determination: no return made
Rules and regulations
authority of Board to adopt and enforce . . . 60601
"Sale" defined . . . 60048
Security for tax
authority to require . . . 60401
jeopardy determinations . . . 60332
sale of . . . 60406
disposition of surplus . . . 60407
notice of . . . 60402
Seizure and sale
authority for . . . 60461
bill of sale . . . 60463
deed . . . 60463
disposition of proceeds . . . 60464
notice of sale . . . 60462, 60462.6
Settlement authority . . . 60636
Spouse, innocent . . . 60210.5
Statute of limitations, see Limitations, Statutes of
"Supplier"
defined . . . 60033
license . . . 60131
security requirement . . . 60133
worthless accounts . . . 60201.3
Tax
due date . . . 60201–60206
exemptions . . . 60100, 60101, 60106
liability
blender . . . 60055
end seller . . . 60057
enterer . . . 60061
government entity . . . 60108
highway vehicle operator . . . 60056
position holder . . . 60054
refiner . . . 60053
terminal operator . . . 60059, 60062
rate . . . 60050, 60050.1, 60502.2
refunds . . . 60501
see also Refund and credit of overpayment
"Tax-paid fuel" defined . . . 60048.1
Taxpayers' Bill of Rights . . . 60621–60635
claims for refund, plan to resolve . . . 60628
evaluation of employees . . . 60627
petitions, plan to resolve . . . 60628
preparation of statements by Board . . . 60625
protest hearings . . . 60629
reimbursements . . . 60630
revenue collected or assessed . . . 60626
Taxpayers' Rights Advocate . . . 60622
Title of law . . . 60001
"Terminal" defined . . . 60003
"Terminal operator"
defined . . . 60009
liability . . . 60059
"Throughputter" defined . . . 60035
Train operator
defined . . . 60041
exemption . . . 60106
exemption certificate . . . 60106.1
report, delivery . . . 60204.6
report, purchasing . . . 60107
Two-party exchange . . . 60063
"Ultimate purchaser" defined . . . 60037
"Ultimate vendor"
defined . . . 60036
license . . . 60151
"Undyed diesel fuel" defined . . . 60032
Unlicensed persons
backup tax . . . 60361.5
immediate liability . . . 60360
penalty . . . 60361
seizure and sale of property . . . 60362
"Vessel"defined . . . 60049
"Vessel operator"
defined . . . 60049.1
report . . . 60204.5
Violations (see also misdemeanor; felony)
Two-party exchange
as felony . . . 60707
statute of limitations . . . 60708
Waiver
claim for refund . . . 60507
determination, time for mailing notice of . . . 60317
timely action for refund, failure to bring as . . . 60545
Warrant for collection
authority to issue . . . 60451
effect of . . . 60451
fee and expenses collection from party liable for tax . . . 60452
officer levying . . . 60451
publication, approval of . . . 60452
levy, manner of . . . 60451
sale pursuant to . . . 60451
time to issue . . . 60451
worthless accounts, suppliers . . . 60205.5
Withholds; Earnings . . . 60408