Fuel Taxes Newsletter Article Index

The Fuel Taxes Division publishes a semi-annual newsletter of general interest and program specific articles. The statements in the articles were current as of their publication date. The laws and regulations administered by the Fuel Taxes Division are complex and subject to change. If there is a conflict between any of the listed articles and the law or regulations, decisions will be based on the law and regulations.

Select the program that you are interested in from the list below. The "General Articles" selection contains articles that may apply to multiple programs.

Aircraft Jet Fuel Tax

  • Aircraft Jet Fuel Dealer Reporting Changes, Dec. 09, article 6, pg. 3
  • Attention Aircraft Jet Fuel Dealers - Exempt Sales to Air Common Carriers, June 07, article 6, pg. 3
  • Exempt Sales to Air Common Carriers, June 03, article 8, pg. 4
  • Who Must Have a Jet Fuel Dealer Permit?, June 04, article 8, pg. 4

Childhood Lead Poisoning Prevention Fee

  • Applying for Exemption from the Fee, June 99, article 2, pg. 1
  • Fee is Still in Effect, Dec. 97, article 8, pg. 4
  • New Fee Assessment Method, June 02, article 15, pg. 8
  • Refund Claims Based on the Constitutionality of the Fee, Dec. 99, article 6, pg. 4

Diesel Fuel Tax

  • Assembly Bill 1547, Dec. 09, Pg. 1
  • Assembly Bill 3079, Train Operators, Dec. 08, pg. 2
  • Assembly Bill X2 86 - Partial Exemption: Low-Emission and Water Blend Products, June 02, article 9, pg. 6
  • Backup Tax on Diesel Fuel, June 01, article 7, pg. 3
  • Backup Tax on Diesel Fuel, June 96, article 3, pg. 2
  • Bad Debt Losses, For Suppliers: Claiming a Credit for, June 05, article 7, pg. 3
  • Bad Debts, Tax Credits for, June 97, article 3, pg. 3
  • Bill of Lading, Accurately Report Destinations, June 06, article 9, pg. 3
  • Biodiesel - A Closer Look, June 03, article 5, pg. 3
  • Biodiesel: Answers to Your Common Questions, June 05, article 6, pg. 2
  • Biodiesel- How California Differs from the Federal Government, June 04, article 5, pg. 2
  • Biodiesel is Taxed as Diesel Fuel, Dec. 02, article #9, pg. 4
  • Biodiesel, New Publication Describes how Tax Applies, June 06, article 11, pg. 3
  • Biodiesel, Reporting Tips, June 08, pg. 4
  • Biodiesel Taxed Like Petroleum Diesel, Dec. 06, article 6, pg. 2
  • Biodiesel, What is, June 03, article 5, pg. 3
  • Blending of Diesel Fuel, June 08, pg. 3
  • Blending of Diesel Fuel, June 96, article 3, pg. 4
  • Claim a Tax Refund, How to, June 99, article 3, pg. 2
  • Claim for Refund, Filing the First Claim, June 01, article 10, pg. 7
  • Claim for Refund, First Time Filers Need Account Number, Dec. 04, article 7, pg. 3
  • Claims for Refund - How Can I Expedite the Process, Dec. 00, article 3, pg. 3
  • Claims for Refund for Sales to the US Government, June 00, article 6, pg. 3
  • Claims for Refund, Uses of Diesel Fuel That Qualify for a Refund, June 96, article 3, pg. 3
  • Claims for Refunds, Nontaxable Use Claims on Estimated Basis, Dec. 02, article #7, pg. 3
  • Claim Form, New Diesel Fuel, Dec. 01, article 7, pg. 4
  • Claim Form, New - Exempt Sellers, June 01, article 9, pg. 4
  • Contaminated Fuel, June 08, pg. 3
  • Diesel Fuel Emulsion Fully Taxable as of January 1, Dec. 06, article 9, pg. 3
  • Dyed Diesel Fuel Penalties, June 08, pg. 3
  • Dyed Diesel Fuel, Using on California Roads or Highways, June 08, pg. 3
  • E-file, Are you Required to e-File with the IRS?, Dec. 05, article 11, pg. 4
  • E-filers: Stay Informed, Dec. 05, article 12, pg. 4
  • E-filing Guide, Get a Copy of Our, June 06, article 7, pg. 2
  • E-Filing is Easy and Reliable, Dec. 04, article 4, pg. 2
  • E-Filing Progress, Dec. 03, article 8, pg. 4
  • E-Filing Progress, June 03, article 2, pg. 2
  • E-Filing Progress, Dec. 02, article 3, pg. 2
  • E-Filing Progress, June 02, article 10, pg. 7
  • Electronic Filing, Dec. 01, article 5, pg. 3
  • Electronic Filing, June 01, article 2, pg. 1
  • Electronic Filing Changes in the Works, June 06, article 5, pg. 2
  • Evasion, Fuel Tax, June 98, article 6, pg. 4
    • BOE Inspections Authorized
    • Operating Without a License
  • Excise Tax on Diesel Fuel Used to Power Motorboats, Moratorium, Dec. 96, article 2, pg. 2
  • Exempt Bus Operators Diesel Fuel Tax Return has been revised, June 04, article 4, pg. 2
  • Exempt Bus Operations, June 01, article 8, pg. 3
  • Exempt Bus Operators, Exemption Certificate Requirements, Dec. 07, pg. 4
  • Exempt Bus Operators, Exemption Certificate Requirements, Dec. 02, article 7, pg. 4
  • Exempt Bus Operators, Exemption Certificate Requirements, Correction, June 03, article 4, pg. 2
  • Exempt Bus Operators, No Refunds Permitted on Tax Return, June 03, article 4, pg. 2
  • Exempt Exports, June 02, article 11, pg. 7
  • Exemption Certificates for Ultimate Purchasers, Dec. 09, pg. 2
  • Ex-Tax Fuel Inventory Below the Rack, June 02, article 6, pg. 6
  • Farmer Exemption Certificates, Dec. 96, article 2, pg. 1
  • Farming Use, Certificate for - Sample, Dec. 98, article 5, pg. 5
  • Filing Tips, June 06, article 10, pg. 3
    • Position Holder FEIN
    • Dyed Diesel Fuel Removals
    • Transmix Removals
  • Filing Tips, Dec. 05, article 10, pg. 4
  • Filing Tips, June 04, article 3, pg. 2
    • Unique Document Numbers
    • Special Rules for Claiming Exempt Sales Made by Credit Card at Cardlock or Retail Locations
    • EFT Payments - Report Whole Dollars Only
  • Filing Tips, Dec 03, article 7, pg. 3
    • Document Numbers - Alphanumeric Only
    • Gallons - Should Not be Truncated
    • Online Publications Available
  • Forms Prescribed by the Board, June 96, article 3, pg. 4
  • House Bill 3448, Moratorium on Federal Excise Tax on Diesel Fuel Used to Power Motorboats, Dec. 96, article 3, pg. 2
  • Idling Time, New Regulation Limits Time of Diesel Powered Commercial Vehicles, June 05, article 5, pg. 2
  • Imported into California, Fuel, Dec. 08, pg. 3
  • Inspection of Diesel Fuel, June 08, pg. 3
  • Inspection of Diesel-Powered Vehicles, June 02, article 12, pg. 7
  • Inspections of Diesel-Operated Vehicles, June 96, article 3, pg. 4
  • Interstate Users - How Much Fuel Tax Reimbursement Can Fuel Suppliers Charge? Dec. 00, article 5, pg. 3
  • Misuse of Exemption Certificate for Farming Use, June 04, article 6, pg. 3
  • New Account Number for MVF and Diesel Accounts, Dec. 01, article 6, pg. 4
  • New Excel Workbooks Make E-Filing Easier, June 06, article 6, pg. 2
  • New Product and Schedule Codes, June 06, article 12, pg. 4
  • New Schedule Codes for Suppliers of Diesel Fuel and Motor Vehicle Fuel, Dec. 05, article 9, pg. 3
  • New Schedule Codes for Suppliers of Diesel Fuel and Motor Vehicle Fuel, June 03, article 3, pg. 2
  • Paper Filers, Dec. 02, article 6, pg. 3
  • Partial Exemption: Low-Emission and Water Blend Products, June 02, article 9, pg. 6
  • Penalty for Improper Sale or Use of Dyed Diesel, June 01, article 6, pg. 2
  • Penalty for Improper Sale or Use of Dyed Diesel, Dec. 97, article 4, pg. 2
  • Position Holders, Tax Liability, Dec. 99, article 4, pg. 3
  • Power Take-Off Equipment and Tax Refunds, June 97, article 3, pg. 2
  • Prepayment Exemption Applies Only to Sales Tax, Dec. 03, article 9, pg. 4
  • Proper Transaction Reporting, Dec. 04, article 2, pg. 1
  • Qualified Highway Vehicle Operator Licenses for "SE" Plated Vehicles to be Canceled, Dec. 08, pg. 3
  • Records Required for Dyed Fuel Use, Dec. 99, article 4, pg. 4
  • Refund Claims or Tax Credits, Would You Like Processed Quicker?, June 04, article 7, pg. 4
  • Refund Publication in the Works, June 05, article 8, pg. 4
  • Refunds Not Allowed for Tax-Paid Diesel Fuel Converted to Dyed Diesel Fuel, June 08, pg. 3
  • Refunds Not Allowed For Tax-Paid Diesel Fuel Converted to Dyed Diesel Fuel, June 03, article 6, pg. 4
  • Regulation Changes, Senate Bill 840 June 98, article 2
  • Regulatory Changes - 2002, Dec. 02, article 4, pg. 2
  • Renew Your IFTA Credentials to Avoid Penalty Charges, Dec. 08 pg. 4
  • Reporting Requirements for State and Local Government, June 97, article 3, pg. 2
  • Reporting Tips, June 08, pg. 2
    • Document Number Reporting Requirements for Suppliers and Terminal Operators
    • Terminal Operator Reporting Tips
      • Product Reclassifications
      • Transactions at Airports
        • Hydrant Fueling Systems
        • IRS – Secured Terminals
  • Reporting Tips, June 05, article 9, pg. 4
    • Document Number Reporting Requirements for Suppliers and Terminal Operators
    • Terminal Operator Reporting Tips
      • Product Reclassifications
      • Transactions at Airports
  • Reporting Tips, June 02, article 4, pg. 5
    • Terminal Control Number
    • FEINs
    • New product codes
    • Electronic prepayments
    • Summary report for terminal operators
    • Repeated entries
  • Reporting Tips for Ultimate Vendors and Diesel Fuel Users, Dec. 06, article 10, pg. 3
  • Required Notice for Sales of Dyed Diesel Fuel, Dec. 09, Pg. 2
  • Sales of Dyed Diesel Fuel, June 08, pg. 2
  • Sales of Dyed Diesel Fuel, June 96, article 3, pg. 2
  • Sales to Farmers and Bus Operators, Dec. 99, article 4, pg. 3
  • Sales Tax and Sales of Diesel Fuel to Related Companies, Dec. 98, article 6, pg. 4
  • Suppliers and Terminal Operators: Clarification Regarding Schedules, June 02, article 7, pg. 6
  • Supplier Reporting of Imports Below the Rack, Dec. 09, pg. 2
  • Tax-Paid Fuel Inventory Above the Rack, June 02, article 6, pg. 6
  • Tax Rate Change for 2009 International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel License, Dec. 08, pg. 3
  • Terminal Operators: Make Sure Position Holders are Properly Licensed, Dec. 06, article 11, pg. 4
  • Toll-Free Number to Report Suspected Diesel Fuel Tax Evasion, June 96, article 3, pg. 4
  • Two-Party Exchange Transaction Reporting Requirements, June 07, article 4, pg. 2
  • Two-Party Exchange Update, June 06, article 8, pg. 3
  • Two-Party Exchanges Allowed Starting January 1, Dec. 06, article 12, pg. 4
  • Two-Party Exchanges, Reporting, Dec. 04, article 3, pg. 2
  • Two-Party Exchanges, Sales Tax Prepayments for Fuel in, Dec. 07, pg. 3
  • Ultimate Vendor Refunds, June 04, article 6, pg. 3
  • Ultimate Vendor Tax Refund Claims on Sales of Diesel Fuel to Exempt Bus Operators and Farmers, June 96, article 3, pg. 3
  • Ultimate Vendors: Applying Tax to Sales of Diesel Fuel to Farmers, Dec. 05, article 6, pg. 2
  • Ultimate Vendors: Erroneous Refund Schedules Sent, June 02, article 8, pg. 6
  • Ultimate Vendors Must File Monthly, Dec. 96, article 2, pg. 1
  • Unlicensed Sellers and Buyers are Liable for Tax, June 96, article 3, pg. 4

International Fuel Tax Agreement (IFTA)

  • Account, Keeping Up to Date, June 01, article 13, pg. 8
  • Arizona Tax Changes, Dec. 97, article 5, pg. 3
  • Billings for Overdue Taxes, Dec. 97, article 5, pg. 3
  • California-Mexico Carriers, Dec. 98, article 7, pg. 4
  • Cancellation of IFTA Licenses, June 98, article 5, pg. 3
  • Claim a Refund for CA Off-Highway Miles, How to, June 98, article 5, pg. 4
  • Common Errors Made on IFTA Reports, June 98, article 5, pg. 3
  • Credits and Refunds, Dec. 02, article, pg. 2
  • Decal Replacement, June 96, article 1, pg. 2
  • Diesel Fuel Rate for IFTA and DI Licensees, Dec. 98, article 4, pg. 3
  • Grace Period for Carriers who Have Applied and Paid for Their 2010 Credentials, Dec. 09, pg. 3
  • Grace Period, Dec. 98, article 5, pg. 3
  • Grace Period, Dec. 97, article 5, pg. 3
  • IFTA Audits, Dec. 09, pg. 3
  • IFTA Audits, Dec. 08, pg. 4
  • IFTA Carriers: Renew Your Credentials to Avoid Penalty Charges, Dec. 04, article 10, pg. 4
  • IFTA Carriers: Renew your IFTA Credentials to Avoid Penalty Charges, Dec. 05, article 8, pg. 4
  • Interstate User Tax Rate to Decrease, Dec. 07, pg. 4
  • Interstate User Tax Rate to Increase, Dec. 06, article 8, pg. 3
  • Interstate User Tax Rate to Increase, Dec. 05, article 7, pg. 3
  • Interstate User Tax Rate to Increase, Dec. 04, article 9, pg. 3
  • License Renewals for 2001, Dec. 00, article 7, pg. 4
  • License Renewals for 2000, Dec. 99, article 3, pg. 2
  • License Renewals for 1998, Dec. 97, article 5, pg. 2
  • License Renewals for 1997, Dec. 96, article 3, pg. 2
  • License Revocations, Dec. 97, article 5, pg. 3
  • License Revocations for Delinquent Quarterly Reports, June 98, article 5, pg. 4
  • Maintain Records that Support Your IFTA Tax Report, June 07, article 5, pg. 3
  • Online Communication System to Check Status of Licenses, June 01, article 14, pg. 8
  • Off-Highway Miles, How to Claim a Refund, June 98, article 5, pg. 4
  • Penalty Charge, Dec. 09, pg. 3
  • Permit Requirements, June 96, article 1, pg. 1
  • Quarterly Reports, Send to New York, June 98, article 5, pg. 4
  • Rate Decrease for Interstate Users of Diesel Fuel, Dec. 02, article 2, pg. 2
  • Rate Adjustment, Dec. 03, article 4, pg. 2
  • Record Retention Period, Dec. 99, article 3, pg. 3
  • Records That Support Your IFTA Tax Reports, Maintaining, Dec. 00, article 4, pg. 2
  • Recurring IFTA Reporting Error; Diesel Fuel Surcharges, Dec. 96, article 3, pg. 2
  • Renewals for 1999, Dec. 98, article 4, pg. 2
  • Renewals for 1998, June 97, article 5, pg. 3
  • Renew Your IFTA Credentials to Avoid Penalty Charges, Dec. 09, pg. 3
  • Renew Your IFTA Credentials to Avoid Penalty Charges, Dec. 07, pg. 3
  • Renew Your IFTA Credentials to Avoid Penalty Charges, Dec.06, article 7, pg. 3
  • Renew Your IFTA Credentials to Avoid Penalty Charges, Dec. 03, article 5, pg. 2
  • Renewing Your IFTA License, Dec. 97, article 3, pg. 2
  • Replacement IFTA Decals, June 96, article 1, pg. 2
  • Report the Miles Driven Within an IFTA Jurisdiction, Why It's Important June 00, article 5, pg. 3
  • Reporting Error, Diesel Fuel Surcharges, Dec. 97, article 3, pg. 2
  • Revised License Application Procedures, June 99, article 3, pg. 4
  • Spanish, Information Now Available, June 01, article 15, pg. 8
  • States Join IFTA, Additional, Dec. 96, article 3, pg. 2
  • Tax Rate Change for 2002, Dec. 01, article 9, pg. 4
  • Tax Rate Change for 2010 International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Credentials, Dec. 09, pg. 3
  • Tax Rate Change for 2001, IFTA and Interstate User Licenses, Dec. 00, article 6, pg. 4
  • Tax Rate Change, Dec. 1999, article 3, pg. 2
  • Tax Rate for IFTA and DI Licensees, New, Dec. 97, article 4, pg. 2
  • Workshops to be Offered, June 02, article 14, pg. 8

Motor Vehicle Fuel Tax

  • Assembly Bill 1547, Dec. 09, pg. 1
  • Assembly Bill 3070, Train Operators, Dec. 08, pg. 2
  • 2002 Regulatory Changes, Dec. 02, article 4, pg. 2
  • Bill of Lading, Accurately Report Destinations, June 06, article 9, pg. 3
  • Changes in the Tax on Gasoline, June 01, article 3 pg. 2
  • Claims for Refund, Dec. 97, article 3, pg. 2
  • Distributor Versus Broker, June 97, article 6, pg. 4
  • Distributors and Brokers: Reporting Fuel Transactions, June 98, article 4, pg. 2
  • E-file, Are you Required to e-File with the IRS?, Dec. 05, article 11, pg. 4
  • E-filers: Stay Informed, Dec. 05, article 12, pg. 4
  • E-filing Guide, Get a Copy of Our, June 06, article 7, pg. 2
  • E-Filing is Easy and Reliable, Dec. 04, article 4, pg. 2
  • E-Filing Progress, Dec. 03, article 8, pg. 4
  • E-Filing Progress June. 03, article 2, pg. 2
  • E-Filing Progress Dec. 02, article 3, pg. 2
  • E-Filing Progress, June 02, article 10, pg. 7
  • Electronic Filing, Dec. 01, article 5, pg. 3
  • Electronic Filing, June 01, article 2, pg. 1
  • Electronic Filing Changes in the Works, June 06, article 5, pg. 2
  • Ethanol, Reporting of, Dec. 02, article 5, pg. 3
  • Ethanol, Tax and Fee Information, June 08, pg. 1
  • Ethanol, Use Correct Product Codes to Identify Gasohol, Dec. 04, article 5, pg. 2
  • Excise Tax on Gasoline at the Terminal Rack, Dec. 00, article 1, pg.1
  • Exempt Exports, June 02, article 11, pg. 7
  • Ex-Tax Fuel Inventory Below the Rack, June 02, article 6, pg. 6
  • Filing Tips, June 06, article 10, pg. 3
    • Position Holder FEIN
    • Transmix Removals
  • Filing Tips, Dec. 05, article 10, pg. 4
  • Filing Tips, June 04, article 7, pg. 3
    • Unique Document Numbers
    • Special Rules for Claiming Exempt Sales Made by Credit Card at Cardlock or Retail Locations
    • EFT Payments - Report Whole Dollars Only
  • Filing Tips, Dec. 03, article 7, pg. 3
    • Document Numbers - Alphanumeric Only
    • Gallons - Should Not be Truncated
    • Online Publications Available
  • Imported into California, Fuel, Dec. 08, pg. 3
  • New Account Number for MVF and Diesel Accounts ,Dec. 01, article 6, pg. 4
  • New Excel Workbooks Make E-Filing Easier, June 06, article 6, pg. 2
  • New Product and Schedule Codes, June 06, article 12, pg. 4
  • New Schedule Codes for Suppliers of Diesel Fuel and Motor Vehicle Fuel, Dec. 05, article 9, pg. 3
  • New Schedule Codes for Suppliers of Diesel Fuel and Motor Vehicle Fuel, June 03, article 3, pg. 2
  • Paper Filers, Dec. 02, article 6, pg. 3
  • Phaseout of MTBE, Dec. 03, article 10, pg. 4
  • Proper Transaction Reporting, Dec. 04, article 2, pg. 1
  • Regulations Amended, Regulation 1132, June 00, article 7, pg. 3
  • Reporting Tips, June 08, pg. 2
    • Document Number Reporting Requirements for Suppliers and Terminal Operators
    • Terminal Operator Reporting Tips
      • Product Reclassifications
      • Transactions at Airports
        • Hydrant Fueling Systems
        • IRS – Secured Terminals
  • Reporting Tips, June 05, article 9, pg. 4
    • Document Number Reporting Requirements for Suppliers and Terminal Operators
    • Terminal Operator Reporting Tips
      • Product Reclassifications
      • Transactions at Airports
  • Reporting Tips, June 02, article 4, pg. 5
    • Terminal Control Number
    • FEINs
    • New product codes
    • Electronic prepayments
    • Summary report for terminal operators
    • Repeated entries
  • Requesting a Gasoline Tax Refund, June 05, article 4, pg. 2
  • Schedules - Fuel Exports, Dec. 97, article 3, pg. 2
  • Senate Bill 612, Dec. 97, article 3, pg. 1
    • Fuel Exports - New Schedules
    • Claims for Refund
  • Suppliers and Terminal Operators: Clarification Regarding Schedules, June 02, article 7, pg. 6
  • Supplier Reporting of Imports Below the Rack, Dec. 09, pg. 2
  • Tax-Paid Fuel Cannot be Sold Ex-Tax, Dec. 98, article 2, pg. 2
  • Tax-Paid Fuel Exports, Taking a Credit for, Dec. 04, article 6, pg. 3
  • Tax-Paid Fuel Inventory Above the Rack, June 02, article 6, pg. 6
  • Terminal Operators: Make Sure Position Holders are Properly Licensed, Dec. 06, article 11, pg. 4
  • Two-Party Exchange Transaction Reporting Requirements, June 07, article 4, pg. 2
  • Two-Party Exchange Update, June 06, article 8, pg. 3
  • Two-Party Exchanges, Reporting, Dec.04, article 3, pg. 2
  • Two-Party Exchanges Allowed Starting January 1, Dec.06, article 12, pg. 4
  • Two-Party Exchanges, Sales Tax Prepayments for Fuel in, Dec. 07, pg. 3

Oil Spill Response, Prevention, and Administration Fee

  • Blending/Commingling of Petroleum Product and Non-Petroleum Product = 100% Petroleum Product, Dec. 09, pg. 1
  • Ethanol Tax and Fee Information, June 08, pg. 1
  • Fee Increase Effective January 20, 2003, Dec. 02, article 1, pg. 1
  • Fee is Based on Net Barrels, Dec. 97, article 7, pg. 4
  • Fee is Payable By Marine Terminal Operators, Marine Pipeline Operators and Offshore Drilling Platform Operators, Dec. 96, article 8, pg. 4

Underground Storage Tank Maintenance Fee

  • Application of the Fee, Dec. 97, article 6, pg. 3
  • Assembly Bill 1188, Dec. 09, pg. 2
  • Assembly Bill 1638 and Senate Bills 1231 and 989, Dec. 99, article 2, pg. 2
    • Relief from Finality Penalty
    • Release of Confidential Information
    • Sunset Date Extended
  • Cleanup Trust Fund, June 03, article 7, pg. 4
  • Cleanup Trust Fund, Fees Provide Money for, Dec. 06, article 13, pg. 4
  • Definition of a Gallon, June 98, article 3, pg. 2
  • EPA Deadline, Summer Workshops, June 97, article 5, pg. 3
  • Ethanol Tax and Fee Information, June 08, pg. 1
  • Fee Increase Effective January 1, 2006, Dec. 05, article 5, pg. 2
  • Fee Increases January 1, 1997, Dec. 96, article 7, pg. 4
  • Nonresidential Heating Oil Tanks, (Assembly Bill 1465) Dec. 01, article 1, pg. 1
  • Offers in compromise, Dec. 02, article 10, pg. 4
  • Operator, Not the Owner of an Underground Storage Tank, Dec. 03, article 6, pg. 3
  • Operator, Not the Owner of an Underground Storage Tank, June 01, article 11, pg. 7
  • Owner, Important to Determine Who is, June 04, article 9, pg. 4
  • Owners Must Notify Us of Each Tank's Location, Dec. 07, pg. 2
  • Owners Must Register for Each Site Where Tanks are Located, June 06, article 4, pg. 2
  • Ownership Changes for Underground Storage Tanks, Dec. 09, pg. 4
  • Payment of Fee by Operator, Dec. 07, pg. 3
  • Rate to Increase January 1, 2005, Dec. 04, article 8, pg. 3
  • Regulation Changes, Upcoming, June 98, article 2, pg. 1
  • Regulation Clarifies Who is an Owner for Purposes of the Fee, June 01, article 12, pg. 7
  • Regulations, New, 1201, 1212, 1213, 1220, 1248 and 1271, June 00, article 7, pg. 4
  • Senate Bill 1161, Dec. 08, pg. 2
  • Senate Bill 1231 and 989, Dec. 99, article 2, pg. 2
  • Statute of Limitations is Eight Years for Unregistered Tanks, June 07, article 2, pg. 1
  • Tank Exemption, (Vaulted and Aboveground Tanks) June 02, article 13, pg. 8
  • Tank Owner Responsibilities, June 07, article 1, pg. 1
  • Tank Owner Responsibilities, Dec. 98, article 3, pg. 2
  • Tank Owners Can Authorize the Board to Send Returns to the Tank Operator, Dec. 01, article 8, pg. 4
  • Tank Owners Owe the Fee, June 05, article 10, pg. 4
  • Tank Upgrade Deadline, Dec. 98, article 3, pg. 2
  • Tank Upgrade Deadline, Dec. 96, article 7, pg. 4
  • Underground Storage Tank Maintenance Fee Rate Increase Effective January 1, 2006, Dec. 05, article 5, pg. 2
  • Underground Storage Tank, What is an..Dec. 97, article 6, pg. 4
  • Unregistered Businesses, Research Uncovers, June 97, article 5, pg. 3
  • Waste Oil Tanks, June 99, article 1, pg. 1
  • What is an Underground Storage Tank? June 07, article 3, pg. 2
  • Who Must Pay, June 96, article 2, pg. 2

Use Fuel Tax

  • Are You a Use Fuel Vendor? Dec. 06, article 14, pg. 4
  • Ethanol Tax and Fee Information, June 08, pg. 1
  • Flat-Rate Identification Decals, Dec. 96, article 9, pg. 4
  • Fuels Subject to the Use Fuel Tax, Dec. 07, pg. 4
  • Fuels Subject to the Use Fuel Tax, June 96, article 4, pg. 4
  • Kerosene, Do You Use or Sell, Dec. 99, article 5, pg. 4

General Articles

A |  B |  C | D |  E |  F | G | H |  I | J |  K |  L |  M |  N |  O |  P | Q |  R |  S |  T | U | V |  W | X | Y | Z

A.
  • Appealing a Tax Audit, June 98, article 1, pg. 1
  • Assembly Bill 1547, (Diesel and MVF), Dec. 09, pg. 1
  • Assembly Bill 1188, (Underground Storage Tank), Dec. 09, pg. 2
  • Assembly Bill 2047 (OIC), Dec. 08, pg. 2
  • Assembly Bill 1748, New Legislation, Dec. 07, pg. 1
  • Assembly Bill 3076, Dec. 06, article 2, pg. 1
  • Assembly Bill 1765, Dec. 05, article 1, pg. 1
  • Assembly Bill 1906, Dec. 04, article 1, pg. 1
  • Assembly Bill 205, 1741, 1744, Dec. 03, article 1, pg. 1
  • Assembly Bill 1458, 1936, 849, Dec. 02, article 1, pg. 1
  • Assembly Bill 1123, 1465, 309, 2114, X2 86, Dec. 01, article 1, pg. 1
  • Assembly Bill 1965, 2114, 2894, 2898, Dec. 00, article 1, pg. 1
  • Assembly Bill 1638 - Expanded Taxpayers' Bill of Rights, Dec. 99, article 1, pg. 1
B.
  • Bill of Rights, Dec. 97, article 1, pg. 1
  • Bill of Rights Hearings, Annual Taxpayers', Dec. 08, pg. 1
  • Bill of Rights Hearings, Annual Taxpayers’, Dec. 09, pg. 1
  • Bill of Rights Hearings, Dec. 07, pg. 1
  • Bill of Rights Hearings, Dec. 06, article 1, pg. 1
  • Bill of Rights Hearings, June 05, article 1, pg. 1
  • Bill of Rights Hearings, June 04, article 1, pg. 1
  • Bill of Rights Hearings, June 03, article 1, pg. 1
  • Bill of Rights Hearings, June 02, article 2, pg. 2
  • Bill of Rights Hearings, June 01, article 1, pg. 1
  • Bill of Rights Hearings, June 00, article 2, pg. 1
  • Bill of Rights Hearings, June 97, article 1, pg. 1
  • Bill of Rights Hearings Will be Held Next Spring, June 06, article 1, pg. 1
  • Bill of Rights Updates, Dec. 00, article 1, pg. 2
C.
  • Charge a Payment on the Internet, How to, June 07, article 8, pg. 4
  • Civil Behavior in Trying Times, Dec. 09, pg. 2
  • Civil Behavior in Trying Times, Dec. 07, pg. 2
  • Civil Behavior in Trying Times, Dec. 06, article 4, pg. 2
  • Civil Behavior in Trying Times, Dec. 05, article 3, pg. 2
  • Claim for Refund, How to File, June 02, article 3, pg. 2
  • Claims for Refund, Deadlines for Filing, Dec. 05, article 2, pg. 2
  • Claims for Refund and Statutes of Limitation, June 97, Notice
E.
  • EFT- A Quick and Simple Way to Pay!, June 05, article 2, pg. 1
  • EFT Payments Over the Internet!, Special Taxes Accounts Can Now Make Electronic Funds Transfers, Dec. 08, pg. 1
  • Electronic Distribution, Fuel Taxes Newsletter, Dec. 07, pg. 2
  • Electronic Filing for Taxpayers, June 01, article 2, pg. 1
  • Electronic Fund Transfer, Fedwire Must be Preapproved, Dec. 03, article 3, pg. 2
  • Electronic Fund Transfer, Mandatory for Fuel Tax Programs, Dec. 00, article 1, pg. 2
  • Electronic Fund Transfers, You Can Now Pay by, June 00, article 1, pg. 1
  • Electronic Returns, (Assembly Bill 1936) Dec. 02, article 1, pg. 1
  • Ethics at Work – “Thank you” is Enough, Dec. 09, pg. 2
  • Ethics at Work, Dec. 04, article 12, pg. 4
  • Ethics at Work, Dec. 03, Sidelights, pg. 4
  • Ethics at Work, Dec. 02, Sidelights, pg. 4
  • Ethics at Work - "Thank You" is Enough, Dec. 05, article 4, pg. 2
  • Excess Tax Collections, June 08, pg. 4
  • Excess Tax Collections, Dec. 98, article 10, pg. 7
F.
  • Filing Tax Returns Timely, Dec. 97, article 2, pg. 1
  • Fuel Tax Accounts, How They are Identified, Dec. 96, article 6, pg. 3
  • Fuel Tax Evasion Hotline, Toll-Free, Dec. 97, article 9, pg. 4
  • Fuel Tax Evasion Hotline, Toll-Free, Dec. 96, article 4, pg. 3
  • Fuel Taxes Division Receives National Awards Dec. 06, article 3, pg. 2
I.
  • Interest Relief - Expanded Taxpayers' Bill of Rights, Dec. 99, article 1, pg. 1
  • Installment Payment Agreement (Doesn't Apply to Motor Vehicle Fuel Tax), Dec. 99, article 1, pg. 1
  • Interested Parties, Fuel Taxes Newsletter Moving to Electronic Distribution, Dec. 04, article 13, pg. 4
  • Interest Waiver - Expanded Taxpayers' Bill of Rights, Dec. 99, article 1, pg. 1
  • Investigations Division, New, Dec. 00, article 2, pg. 2
K. L.
  • Last Semiannual Issue, Dec. 08, pg. 4
  • Late Filing Charges for Mailed Returns, Avoid, Dec. 96, article 1, pg.1
  • Look It Up on a CD-ROM or on the Internet, Dec. 98, article 11, pg. 8
M.
  • Move, Close or Sell Your Business, Let Us Know, June 04, article 2, pg. 2
N.
  • Notice of Pending Lien (Doesn't Apply to Motor Vehicle Fuel Tax), Dec. 99, article 1, pg. 2
O.
  • Offers in Compromise Available, June 00, article 3, pg. 2
  • Offers in Compromise, (Assembly Bill 1458) Dec. 02, article 1, pg. 1
  • Offers in Compromise, Do you Qualify? Dec. 07, pg. 2
  • Online Newsletter Index, Dec. 03, article 2, pg. 2
P.
  • Partnership Agreements, Dec. 00, article 3, pg. 3
  • Penalty, Relief From, Dec. 98, article 8, pg. 7
  • Penalty Relief, Requests of Reconsideration for, June 06, article 2, pg. 1
  • Policy Regarding Employee Solicitation/Acceptance of Gifts, Dec. 01, article 3, pg.3
R.
  • Refund Information on the Web, Fuel Taxes, June 08, pg. 4
  • Refunds (see Claim for Refund)
  • Regulations Hearings (4901 Records and 4902 Relief From Liability), June 02, article 1, pg. 1
  • Reimbursement to Taxpayers for Fees and Expenses, Dec. 99, article 1, pg. 1
  • Return of Levied Property (Doesn't Apply to Motor Vehicle Fuel Tax), Dec. 99, article 1, pg. 1
  • Returns Mailed, Postmarked, Dec. 07, pg. 2
  • Returns Mailed, Postmarked, June 01, article 5, pg. 2
  • Returns, New Look, Dec. 96, article 5, pg. 3
  • Rights, As a Taxpayer You Have Many, June 07, article 7, pg. 4
  • Rights, Know Your, June 08, pg. 4
S.
  • Safety of Board Employees, Dec. 01, article 3, pg. 3
  • Sale of Tax/Feepayer Information Prohibited, Dec. 00, article 1, pg. 1
  • Senate Bill 1881, Dec. 04, article 1, pg. 1
  • Senate Bill 1049, 1060, Dec. 03, article 1, pg. 1
  • Senate Bill 1185, Dec. 01, article 1, pg. 1
  • Senate Bill 2232, 2230 and 2231, Dec. 98, article 1, pg. 1
  • Senate Bill 840, Upcoming Regulation Changes, June 98, article 2, pg. 1
  • Senate Bill 612, Motor Vehicle Fuel License Tax Changes, Dec. 97, article 3, pg. 1
  • Settlement Program for Disputed Taxes and Fees, June 97, article 2, pg.1
  • Settlement Request, Deadline Changed for, Dec. 01, article 2, pg. 2
  • Solicitation or Acceptance of Gifts, Dec. 01, article 4, pg. 3
T.
  • Thanking Our Staff - No Gifts, Please, Dec. 08, pg. 2
  • Thanking Our Staff - No Gifts, Please, Dec. 07, pg. 2
  • Thanking our Staff - No Gifts, Please, Dec. 06, article 5, pg. 2
  • Toll-Free Number to Report Suspected Fuel Tax Evasion, Dec. 97, article 9, pg. 4
  • Trying Times, Dec. 03, Sidelights, pg. 4
  • Trying Times, Dec. 02, Sidelights, pg. 4
  • Trying Times, Civil Behavior in, Dec. 04, article 11, pg. 4
W.
  • Waiver of Limitation, What Should You do if the Auditor Asks You to Sign, June 05, article 3, pg. 2
  • Waiver of Limitation, June 01, article 4, pg. 2
  • Website, Checkout Our Redesigned, June 06, article 3, pg. 1
  • Written Advice, Reliance on Dec. 98, article 6, pg. 7