California Code
PART 3 - USE FUEL TAX
CHAPTER 4 - Determinations

ARTICLE 1 - Returns and Payments

Section 8751. - 8751. The excise tax imposed by this part is due...

Section 8751.5. - 8751.5. If any user has paid the tax to a...

Section 8752. - 8752. (a) Except as provided in subdivision (b), on or...

Section 8753. - 8753. The user shall accompany each return with a remittance...

Section 8754. - 8754. (a) Except as provided in subdivision (b), the board...

Section 8754.5. - 8754.5. (a) Subject to subdivision (c), if the Governor issues...

Section 8755. - 8755. The board, if it deems it necessary in order...

ARTICLE 1.1 - Payment by Electronic Funds Transfer

Section 8760. - 8760. (a) Any person whose estimated tax liability under this...

Section 8761. - 8761. If the board finds that a person’s failure to...

Section 8762. - 8762. (a) “Electronic funds transfer” means any transfer of funds,...

Section 8763. - 8763. (a) Any return, declaration, statement, or other document required...

ARTICLE 2 - Deficiency Determinations

Section 8776. - 8776. If the board is dissatisfied with the return filed,...

Section 8777. - 8777. The amount of the determination, exclusive of penalties, shall...

Section 8778. - 8778. In making a determination the board may offset overpayments...

Section 8779. - 8779. If any part of the deficiency for which a...

Section 8780. - 8780. If any part of the deficiency for which a...

Section 8781. - 8781. The board shall give the user written notice of...

Section 8782. - 8782. Except in the case of fraud, intent to evade...

Section 8782.1. - 8782.1. In the case of a deficiency arising under this...

Section 8783. - 8783. If before the expiration of the time prescribed in...

ARTICLE 3 - Determinations if No Return Made

Section 8801. - 8801. If any user fails to make a return, the...

Section 8802. - 8802. In making a determination the board may offset overpayments...

Section 8803. - 8803. The amount of the determination, exclusive of penalties, shall...

Section 8804. - 8804. If the failure of a user to file a...

Section 8805. - 8805. Promptly after making its determination the board shall give...

ARTICLE 4 - Jeopardy Determinations

Section 8826. - 8826. If the board believes that the collection of any...

Section 8827. - 8827. If the amount of the tax, interest, and penalty...

Section 8828. - 8828. The user against whom a jeopardy determination is made...

Section 8828.5. - 8828.5. In accordance with such rules and regulations as the...

Section 8829. - 8829. Any notice required by this article may be served...

ARTICLE 5 - Redeterminations

Section 8851. - 8851. Any user against whom a determination is made under...

Section 8851.5. - 8851.5. Every petition for redetermination shall be in writing and...

Section 8852. - 8852. If a petition for redetermination is filed within the...

Section 8852.5. - 8852.5. The board may decrease or increase the amount of...

Section 8853. - 8853. The order or decision of the board upon a...

Section 8854. - 8854. All determinations made by the board under Articles 2...

Section 8855. - 8855. Any notice required by this article shall be served...

ARTICLE 6 - Interest and Penalties

Section 8876. - 8876. (a) Any user who fails to pay any tax,...

Section 8876.5. - 8876.5. (a) If the department finds, taking into account all...

Section 8877. - 8877. (a) If the department finds that a person’s failure...

Section 8878. - 8878. (a) If the department finds that a person’s failure...

Section 8878.5. - 8878.5. (a) The board, in its discretion, may relieve all...

Section 8879. - 8879. (a) If the board finds that a person’s failure...

Section 8880. - 8880. (a) Under regulations prescribed by the board, if: (1)...