Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Diesel Fuel Tax Law
Table of Contents
CHAPTER 1 GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 60001 Title
- 60003 "Terminal"
- 60003.1. "Fuel production facility"
- 60004 "Refinery"
- 60005 "Approved"
- 60006 "Rack"
- 60007 "Removal"
- 60008 "Person"
- 60009 "Terminal operator"
- 60010 "Position holder"
- 60011 "Refiner"
- 60012 "Blender"
- 60013 "Enterer"
- 60015 "Diesel fuel registrant"
- 60016 "Highway"
- 60017 "In this state"
- 60018 "Fuel tank"
- 60019 "Motor vehicle"
- 60021 "Entry"
- 60022 "Diesel fuel"
- 60023 "Blended diesel fuel"
- 60024 "Colorless marker"
- 60025. "Delivery." [Repealed.]
- 60025 "Gallon"
- 60026 "Diesel-powered highway vehicle"
- 60027 "Qualified highway vehicle operator"
- 60029 "Bulk transfer"
- 60030 "Bulk transfer/terminal system"
- 60031 "Dyed diesel fuel"
- 60032 "Undyed diesel fuel"
- 60033 "Supplier"
- 60034 "Highway vehicle operator/fueler"
- 60035 "Throughputter"
- 60036 "Ultimate vendor"
- 60037 "Ultimate purchaser"
- 60038 "Registered ultimate vendor"
- 60039 "Exempt bus operation"
- 60040 "Exempt bus operator"
- 60041 "Train operator"
- 60042 "Diesel-powered train"
- 60043 "Government entity"
- 60044 "Retail vendor"
- 60047 "Pipeline"
- 60047.1 "Pipeline operator"
- 60048 "Sale"
- 60048.1 "Tax-paid fuel"
- 60049 "Vessel"
- 60049.1 "Vessel operator"
CHAPTER 2 IMPOSITION OF TAX | (View entire chapter)
- 60050 Levy of tax
- 60050.1 Floor stock tax
- 60051 Levy of tax; rack removal
- 60052 Levy of tax; other
- 60053 Refiner liability
- 60054 Position holder liability
- 60055 Blender liability
- 60056 Qualified highway vehicle operator liability
- 60057 Highway vehicle operator/fueler liability
- 60058 Backup tax
- 60059 Terminal operator liability
- 60060 Terminal operator exclusion
- 60061 Enterer liability
- 60062 Terminal operator joint liability
- 60063 Two-party exchange
- 60064 Presumption of removal
CHAPTER 3 EXEMPTIONS | (View entire chapter)
- 60100 Exemptions
- 60101 Dyed fuel exemption
- 60102 Dyed fuel notice
- 60103 Form of notice
- 60104. Failure to post notice. [Repealed.]
- 60105 Dyed diesel fuel penalties
- 60106 Train operator exemption
- 60106.1 Train operator; exemption certificate
- 60106.2 Exemption certificate; purchaser liability
- 60106.3 Misuse of exemption certificate
- 60107 Train operator report
- 60108 Government entity payment
CHAPTER 4 INTERSTATE USERS | (View entire chapter)
Article 1 Definitions
- 60110 Construction
- 60111 "Interstate user"
- 60112 "Qualified motor vehicle"
- 60113 "Recreational vehicle"
- 60114 "Diesel vendor"
Article 2 Imposition of Tax
Article 3 Licenses for Interstate Users
Article 4 Administrative Provisions
CHAPTER 4.5 INTERNATIONAL FUEL TAX AGREEMENT | (View entire chapter)
CHAPTER 5 LICENSES | (View entire chapter)
Article 1 Licenses for Suppliers
- 60131 Supplier license
- 60132 Applications
- 60133 Security requirement
- 60135 Pipeline operator license
Article 2 License for Exempt Bus Operator
Article 2.5 License for Government Entity
Article 3 License for Ultimate Vendor
Article 4 License for Qualified Highway Vehicle Operator
Article 5 Denial of License
Article 6 Revocation of License
- 60180 Grounds for revocation
- 60181 Grounds for revocation; cause
- 60182 Notice of revocation
- 60183 Cancellation of license
- 60184 Tax liability upon revocation
- 60185 Reinstatement
- 60186 Unlawful operation after revocation
Article 7 Licensing of Locations
CHAPTER 6 DETERMINATIONS AND PAYMENTS | (View entire chapter)
Article 1 Returns and Payments
- 60201 Return
- 60201.1 Return; floor stock tax
- 60201.2 Purchaser's election to delay payment to supplier
- 60201.3 Worthless accounts; supplier
- 60202 Return; interstate user
- 60203. Return; throughputter. [Repealed.]
- 60204 Report; terminal operator
- 60204.5 Report; pipeline operator and vessel operator
- 60204.6 Report; train operator
- 60205 Return; exempt bus operator
- 60205.5 Return; government entity
- 60206 Return; qualified highway vehicle operator
- 60207 Penalty
- 60207.5 Interest; daily basis
- 60208 Extension of time
- 60209 Excusable delay
- 60210 Excusable delay; reliance on Board advice
- 60210.5 Relief of spouse
- 60211 Disaster
- 60212 Relief of interest
Article 1.1 Payment by Electronic Funds Transfer
- 60250 Electronic funds transfer payments
- 60251 Relief of penalty
- 60252 Definitions
- 60253 Electronic filing
Article 2 Determination If No Return Made
- 60301 Determination; failure to file return; penalty
- 60302 Interest
- 60303 Fraud penalty
- 60304 Notice of determination
Article 3 Deficiency Determinations
- 60310 Deficiency determination
- 60311 Notice of determination
- 60312 Negligence
- 60313 Fraud
- 60314 Interest
- 60315 Limitations; deficiency determinations
- 60316 Limitations; deficiency determinations; decedents
- 60317 Waiver
Article 4 Jeopardy Determinations and Weekly Payments
- 60330 Jeopardy determination
- 60331 Interest and penalty
- 60332 Petition for redetermination; security
- 60333 Administrative hearing
- 60334 Weekly returns
- 60335 Monthly return period
- 60336 Revocation of license
- 60337 Immediately due and payable
- 60338 Penalty
- 60339 Interest
- 60340 Service of notice
Article 5 Redeterminations
- 60350 Petition for redetermination
- 60351 Form and content
- 60352 Oral hearing
- 60353 Decrease or increase of determination
- 60354 Finality date of order or decision
- 60355 Due date; penalty
- 60356 Offsets
Article 6 Payment by Unlicensed Persons
- 60360 Immediate liability for tax
- 60361 Penalty
- 60361.5 Immediate liability for backup tax
- 60362 Seizure and sale of property
- 60363 Attorney General action
- 60364 Copy of determination
- 60365 Cumulative remedies
- 60366 Applicable penal provisions
CHAPTER 7 COLLECTION OF TAX | (View entire chapter)
Article 1 Security for Tax
- 60401 Security
- 60402 Notice to creditors
- 60403 Withholds; prohibitions against transfer or disposal
- 60404 Withholds; banks
- 60405 Withholds; liability
- 60406 Effect of security when business discontinues
- 60407 Notice of levy
- 60408 Withholds; earnings
Article 2 Suit for Tax
Article 3 Lien of Tax
- 60441 Lien
- 60442 Time of attachment
- 60443 Removal of lien
- 60444 Priority
- 60445 Liens; perfection and enforceability of
Article 4 Warrant for Collection of Tax
Article 5 Seizure and Sale
- 60461 Seizure and sale
- 60462 Notice of sale
- 60462.5 Seizure and sale; qualified motor vehicle
- 60462.6 Notice of sale; qualified motor vehicle
- 60463 Conduct of sale
- 60464 Disposition of proceeds
Article 6 Successor Withholding and Liability
- 60471 Successor withholding
- 60472 Successor liability; certificate of tax clearance
- 60473 Certificate of tax clearance
- 60474 Notice of successor liability
Article 7 Miscellaneous Provisions
- 60491 Remedies
- 60492 Furnishing of partnership agreement
- 60493 Installment payment agreement
- 60493.5 Installment payment annual statement
- 60495 Collection cost recovery fee
CHAPTER 8 OVERPAYMENTS AND REFUNDS | (View entire chapter)
Article 1 Refunds on Certain Sales and Uses
- 60501 Overpayments; credits and refunds
- 60502 Refund; ultimate vendor
- 60502.1 Prohibition of tax reimbursement
- 60502.2 Tax; exempt bus operators
- 60503 Form of exemption certificate
- 60503.1 Misuse of exemption certificate
- 60503.2 Punishments
- 60504 Trace amounts of dyed fuel
- 60505 Refund
- 60505.5 Refund; electronic media
- 60506 Examination of books and records
- 60507 Claim; limitation period
- 60508 Credit allowed on supplier's return
- 60508.1. Credit; consulate officers and consulate employees. [Repealed.]
- 60508.2. Credit; ultimate purchaser. [Repealed.]
- 60508.3 Credit; government entity
- 60508.4. Credit in lieu of refund; tax-paid fuel removed at rack. [Repealed.]
- 60509. Credit; exports. [Repealed.]
- 60510. No refund for spillage. [Repealed.]
- 60511 Interest
- 60512 Claim payment deadline
Article 2 Claim for Refund
- 60521 Credits and refunds
- 60521.5 Excess tax reimbursement
- 60522 Credits and refunds; claim; limitation periods
- 60522.1 Claim limitation; financially disabled
- 60522.2 Overpayments from levies or liens
- 60523 Form and content of claim
- 60524 Interest
- 60525 Disallowance of interest
Article 3 Suit for Refund
- 60541 Enjoining collection forbidden
- 60542 Necessity of refund claim
- 60543 Action for refund; limitation
- 60544 Refund claim not acted on
- 60545 Failure to bring timely suit
- 60546 Credit or refund
- 60547 Interest
- 60548 Judgment for assignee forbidden
Article 4 Recovery of Erroneous Refunds
- 60561 Erroneous refunds; action
- 60562 Place of trial
- 60563 Rules of procedure, etc
- 60564 Interest on erroneous refunds
Article 5 Cancellations
CHAPTER 9 ADMINISTRATION | (View entire chapter)
Article 1 Administration
- 60601 Duty and authority of board
- 60602 Hiring of employees
- 60603 Inspections by board
- 60604 Records
- 60605 Information to retain
- 60606 Examination of books and records by board
- 60607 Conferences as part of administrative duties
- 60608 Information sharing
- 60609 Information confidential; divulging forbidden
- 60609.5 Information confidential; tax preparer
- 60610 Certificate of notice
Article 2 The California Taxpayers' Bill of Rights
- 60621 Administration
- 60622 Taxpayers' Rights Advocate
- 60623 Education and information program
- 60624 Annual hearing with taxpayers
- 60625 Preparation of statements by board
- 60626 Restriction on use of revenue collected or assessed information
- 60627 Evaluation of employee's contact with taxpayers
- 60628 Plan to timely resolve claims and petitions
- 60629 Procedures relating to protest hearings
- 60630 Reimbursement of fees and expenses
- 60631 Investigations for nontax administration purposes
- 60632 Release of levy
- 60632.1 Return of property
- 60633 Exemptions from levy
- 60633.1 Claim for reimbursement of bank charges by taxpayer
- 60633.2 Preliminary notice to taxpayers prior to lien
- 60634 Notice preliminary to revocation or suspension
- 60635 Disregard by board employee or officer
- 60636 Settlement authority
- 60637 Offers in compromise
CHAPTER 10 DISTRIBUTION OF PROCEEDS | (View entire chapter)
- 60651 Motor Vehicle Fuel Account transmittals
- 60652 Disposition of funds; appropriation
- 60653 Transfer of funds to Highway Users Tax Fund
- 60654 Appropriation to board
CHAPTER 11 VIOLATIONS | (View entire chapter)
- 60701 Penalty for fraudulent export statement
- 60702 Penalties
- 60703 Imported fuel
- 60704 False or fraudulent refund claim; penalty
- 60705 False or fraudulent return; intent to evade
- 60706 Other violations
- 60706.1 Additional fine
- 60707 Felony provisions
- 60707.1 Additional felony fine
- 60708 Limitation period
- 60709. Evasion penalty. [Repealed.]
- 60709. Restitution order collection