Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
Administration and enforcement of . . . 9251–9254
Alcohol used as motor vehicle fuel . . . 8657
Bad debt losses . . . 8732.5
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
Collections, 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
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
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
Exemptions
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
Fuel, defined . . . 8604
Fuel tank, defined . . . 8612
Highway, defined . . . 8605
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
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
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
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.
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
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
Payment
credit for tax paid to vendor . . . 8751.5
due 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
user
application for . . . 8702
failure to obtain unlawful . . . 9351
fuel trip . . . 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
Person, defined . . . 8606
Pressure and temperature, standard . . . 8615
Property, return of . . . 9272.1
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
Rules and regulations, promulgation of . . . 9251
Security 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
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
Use, defined . . . 8607
User
defined . . . 8608
nonresident user . . . 8608
Vendor
defined . . . 8610
Violations; misdemeanors . . . 9351–9355
Withheld earnings . . . 8958
Written advice, reliance upon . . . 8879