California Code
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 5 - Determinations and Payments

ARTICLE 1 - Returns, Reports, and Payments

Section 7651. - 7651. Each supplier shall prepare and file with the board...

Section 7652.5. - 7652.5. (a) Each terminal operator shall prepare and file with...

Section 7652.7. - 7652.7. (a) Each pipeline operator and vessel operator shall prepare...

Section 7652.8. - 7652.8. Each train operator shall prepare and file with the...

Section 7653. - 7653. (a) Each person subject to the tax imposed under...

Section 7653.1. - 7653.1. On or before August 31, 2010, each person subject...

Section 7653.2. - 7653.2. On or before January 1, 2018, each person subject...

Section 7655. - 7655. (a) Any person who fails to pay the amount...

Section 7655.5. - 7655.5. (a) If the department finds, taking into account all...

Section 7656. - 7656. (a) Except as provided in subdivision (b), the board...

Section 7656.5. - 7656.5. (a) Subject to subdivision (c), if the Governor issues...

Section 7657. - 7657. (a) If the department finds that a person’s failure...

Section 7657.1. - 7657.1. (a) If the board finds that a person’s failure...

Section 7657.5. - 7657.5. (a) Under regulations prescribed by the board, if: (1)...

Section 7658. - 7658. (a) If the department finds that a person’s failure...

Section 7658.1. - 7658.1. (a) The board, in its discretion, may relieve all...

Section 7658.5. - 7658.5. Every payment on a delinquent tax shall be applied...

ARTICLE 2 - Prepayments

Section 7659. - 7659. The provisions of this article apply to suppliers required...

Section 7659.1. - 7659.1. Upon written notification by the board, any person whose...

Section 7659.2. - 7659.2. Except in the case of a person required to...

Section 7659.3. - 7659.3. The amount of the prepayment shall constitute a credit...

Section 7659.4. - 7659.4. In determining whether a person’s estimated tax liability averages...

Section 7659.5. - 7659.5. Any person required to make a prepayment pursuant to...

Section 7659.6. - 7659.6. Any person required to make a prepayment pursuant to...

Section 7659.7. - 7659.7. (a) If the failure to make a prepayment as...

Section 7659.8. - 7659.8. Notification by the board, provided for in Section 7659.1,...

ARTICLE 2.5 - Payment by Electronic Funds Transfer

Section 7659.9. - 7659.9. (a) Any person whose estimated tax liability under this...

Section 7659.91. - 7659.91. If the board finds that a person’s failure to...

Section 7659.92. - 7659.92. (a) “Electronic funds transfer” means any transfer of funds,...

Section 7659.93. - 7659.93. (a) Any return, report, declaration statement, or other document...

ARTICLE 3 - Determination if No Return Made

Section 7660. - 7660. If any supplier fails, neglects, or refuses to file...

Section 7661. - 7661. All determinations so made, exclusive of penalties, shall bear...

Section 7662. - 7662. If the neglect or refusal of a supplier to...

Section 7663. - 7663. Promptly after making its determination the board shall give...

ARTICLE 4 - Deficiency Determinations

Section 7670. - 7670. If the board is not satisfied with the return...

Section 7671. - 7671. The board shall give the supplier written notice of...

Section 7672. - 7672. If any part of the deficiency for which a...

Section 7673. - 7673. If any part of the deficiency for which a...

Section 7674. - 7674. All deficiency determinations, exclusive of penalty, shall bear interest...

Section 7675. - 7675. Except in the case of fraud, intent to evade...

Section 7675.1. - 7675.1. In the case of a deficiency arising under this...

Section 7676. - 7676. If, before the expiration of the time prescribed in...

ARTICLE 5 - Jeopardy Determinations and Weekly Payments

Section 7698. - 7698. If the board believes that the collection of any...

Section 7699. - 7699. If the amount of the tax, interest, and penalty...

Section 7700. - 7700. The supplier against whom a jeopardy determination is made...

Section 7700.5. - 7700.5. In accordance with these rules and regulations as the...

Section 7701. - 7701. If the board deems the procedure necessary in order...

Section 7702. - 7702. A supplier required to make weekly payments is not...

Section 7703. - 7703. Whenever any supplier who is required to pay tax...

Section 7704. - 7704. If a supplier fails to make the supplier’s weekly...

Section 7705. - 7705. If any supplier fails to pay any weekly installment...

Section 7706. - 7706. All jeopardy determinations including those made under Section 7704,...

Section 7707. - 7707. Any notice required by this article shall be given...

ARTICLE 6 - Redeterminations

Section 7710. - 7710. Any supplier against whom a determination is made by...

Section 7710.5. - 7710.5. Every petition for redetermination shall be in writing and...

Section 7711. - 7711. If a petition for redetermination is filed within the...

Section 7711.5. - 7711.5. The board may decrease or increase the amount of...

Section 7712. - 7712. The order or decision of the board upon a...

Section 7713. - 7713. All determinations made by the board under this chapter...

Section 7714. - 7714. In making a determination the board may offset overpayments...

Section 7715. - 7715. All payments received by the board from suppliers under...

Section 7716. - 7716. The board shall notify the Controller of any and...

ARTICLE 7 - Payments by Unlicensed Persons

Section 7726. - 7726. (a) If any person becomes a supplier without first...

Section 7727. - 7727. (a) The backup tax imposed under Section 7364 and...

Section 7728. - 7728. The board shall file a copy of this jeopardy...

Section 7729. - 7729. At the request of the Controller, the Attorney General...

Section 7730. - 7730. In the suit, a copy of the jeopardy determination...

Section 7731. - 7731. The foregoing remedies of the state are cumulative. (Repealed...

Section 7732. - 7732. No action taken pursuant to this article relieves the...