California Code
DIVISION 2 - OTHER TAXES
PART 2 - MOTOR VEHICLE FUEL TAX LAW

CHAPTER 1 - General Provisions and Definitions

Section 7301. - 7301. This part is known and may be cited as...

Section 7302. - 7302. Except where the context otherwise requires, the definitions given...

Section 7303. - 7303. “Aircraft” means any powered contrivance designed for navigation in...

Section 7304. - 7304. “Alcohol” includes ethanol and methanol. (Repealed and added by...

Section 7305. - 7305. “Approved terminal or refinery” means a terminal or refinery...

Section 7306. - 7306. “Aviation gasoline” means all special grades of gasoline that...

Section 7307. - 7307. “Blended motor vehicle fuel” means any mixture of motor...

Section 7308. - 7308. “Blender” includes any person that produces or converts blended...

Section 7309. - 7309. “Bulk transfer” means any transfer of motor vehicle fuel...

Section 7310. - 7310. “Bulk transfer/terminal system” means the motor vehicle fuel distribution...

Section 7311. - 7311. “Enterer” includes any person who is the importer of...

Section 7312. - 7312. “Entry” means the importing of motor vehicle fuel into...

Section 7313. - 7313. “Finished gasoline” means all products (including gasohol) that are...

Section 7314. - 7314. “Fuel tank” means any receptacle on a motor vehicle...

Section 7315. - 7315. “Gallon” means the United States gallon of 231 cubic...

Section 7316. - 7316. “Gasoline” means finished gasoline and gasoline blendstocks. (Repealed and...

Section 7317. - 7317. “Gasoline blendstocks” means any petroleum product component of gasoline....

Section 7318. - 7318. “Gasohol” means all blends of gasoline, and alcohol containing...

Section 7319. - 7319. “Highway” includes a way or place, of whatever nature,...

Section 7320. - 7320. “Highway vehicle operator/fueler” includes: (a) Any person that owns,...

Section 7321. - 7321. “In this state” or “in the state” means within...

Section 7322. - 7322. “Industrial user” means any person that receives gasoline blendstocks...

Section 7323. - 7323. “Licensed industrial user” means any industrial user that is...

Section 7324. - 7324. “Licensed supplier” includes any enterer, position holder, refiner, terminal...

Section 7325. - 7325. “Motor vehicle” includes every self-propelled vehicle operated or suitable...

Section 7326. - 7326. “Motor vehicle fuel” means gasoline and aviation gasoline. It...

Section 7327. - 7327. “Motor vehicle fuel-powered highway vehicle” means a motor vehicle...

Section 7328. - 7328. “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered...

Section 7329. - 7329. “Person” includes any individual, firm, partnership, joint venture, limited...

Section 7330. - 7330. “Pipeline” means a fuel distribution system that moves motor...

Section 7331. - 7331. “Pipeline operator” includes any person that owns, operates, or...

Section 7332. - 7332. “Position holder” includes any person that holds the inventory...

Section 7333. - 7333. “Rack” means a mechanism for delivering motor vehicle fuel...

Section 7334. - 7334. “Refiner” includes any person that owns, operates, or otherwise...

Section 7335. - 7335. “Refinery” means a facility used to produce motor vehicle...

Section 7336. - 7336. “Removal” means any physical transfer of motor vehicle fuel,...

Section 7337. - 7337. “Sale” means: (a) The transfer of title to motor...

Section 7338. - 7338. “Supplier” includes any person who is any of the...

Section 7339. - 7339. “Terminal” means a motor vehicle fuel storage and distribution...

Section 7339.1. - 7339.1. “Fuel production facility” means a facility, other than a...

Section 7340. - 7340. “Terminal operator” includes any person that owns, operates, or...

Section 7341. - 7341. “Throughputter” means any person that owns motor vehicle fuel...

Section 7342. - 7342. “Train operator” includes any person that owns, operates, or...

Section 7343. - 7343. “Vessel” means a waterborne vessel used for transporting motor...

Section 7344. - 7344. “Vessel operator” means any person that operates or otherwise...

Section 7345. - 7345. “Tax-paid fuel” or “tax paid” means the gallons of...

CHAPTER 2 - Imposition of Tax

Section 7360. - 7360. (a) (1) A tax of eighteen cents ($0.18) is...

Section 7361. - 7361. (a) For the privilege of storing, for the purpose...

Section 7361.1. - 7361.1. (a) For the privilege of storing, for the purpose...

Section 7361.2. - 7361.2. (a) For the privilege of storing, for the purpose...

Section 7362. - 7362. The tax specified in Section 7360 is imposed on...

Section 7363. - 7363. The tax specified in Section 7360 is also imposed...

Section 7364. - 7364. The tax specified in Section 7360 is imposed as...

Section 7365. - 7365. Any person that produces blended motor vehicle fuel outside...

Section 7366. - 7366. Every enterer shall pay tax on motor vehicle fuel...

Section 7367. - 7367. Every highway vehicle operator/fueler is liable for the backup...

Section 7368. - 7368. Every position holder shall pay the tax on the...

Section 7369. - 7369. Every refiner shall pay tax on the removal of...

Section 7370. - 7370. The terminal operator is jointly and severally liable for...

Section 7371. - 7371. A terminal operator is not liable for tax under...

Section 7372. - 7372. (a) The board may accept from the person who...

Section 7373. - 7373. (a) For the purpose of the proper administration of...

CHAPTER 2.5 - Aircraft Jet Fuel Tax

ARTICLE 1 - Definitions

Section 7385. - 7385. Except where the context otherwise requires, the definitions given...

Section 7386. - 7386. “Aircraft” means any powered contrivance designed for navigation in...

Section 7387. - 7387. “Aircraft jet fuel” means any inflammable liquid which is...

Section 7388. - 7388. “Aircraft jet fuel dealer” means any person who sells...

Section 7389. - 7389. “Aircraft jet fuel user” means any person who uses...

Section 7390. - 7390. “Fuel tank” means any receptacle on an aircraft from...

Section 7391. - 7391. “Use” means the placing of aircraft jet fuel into...

ARTICLE 2 - Imposition of Tax

Section 7392. - 7392. For the privilege of using or selling aircraft jet...

Section 7393. - 7393. The aircraft jet fuel dealer shall make a return...

Section 7394. - 7394. If a person certifies in writing to an aircraft...

ARTICLE 3 - Permit

Section 7395. - 7395. Every person desiring to become an aircraft jet fuel...

Section 7396. - 7396. Upon receipt of the application and after the deposit...

ARTICLE 4 - Administrative Provisions

Section 7397. - 7397. All of the administrative provisions of this part not...

ARTICLE 5 - Disposition of Proceeds

Section 7398. - 7398. All money received in payment of the tax imposed...

CHAPTER 3 - Exemptions

Section 7401. - 7401. (a) The provisions of this part requiring the payment...

Section 7402. - 7402. (a) The certificate to be provided by a buyer...

Section 7403. - 7403. (a) The certificate to be provided by a train...

Section 7403.1. - 7403.1. Prior to issuing an exemption certificate as provided in...

Section 7403.2. - 7403.2. (a) For the privilege of purchasing motor vehicle fuel...

Section 7404. - 7404. If a purchaser gives an exemption certificate for motor...

Section 7405. - 7405. (a) Any person, including any officer or employee of...

CHAPTER 4 - Licenses and Bonds

ARTICLE 1 - License for Supplier

Section 7451. - 7451. Every person before becoming a supplier shall apply to...

Section 7452. - 7452. Applications shall be made on forms to be prescribed,...

Section 7453. - 7453. Before granting a license authorizing a person to engage...

ARTICLE 2 - License for Industrial User

Section 7460. - 7460. Every person before becoming an industrial user shall apply...

ARTICLE 3 - License for Pipeline Operator, Train Operator, and Vessel Operator

Section 7470. - 7470. Every person before becoming a pipeline operator or a...

ARTICLE 4 - Bonds

Section 7486. - 7486. The board, whenever it deems it necessary to ensure...

Section 7487. - 7487. If, at the time a person ceases to operate...

ARTICLE 5 - Denial of License

Section 7491. - 7491. The board may refuse to issue a license under...

Section 7492. - 7492. Before the refusal, the board shall grant the applicant...

Section 7493. - 7493. The notice shall be addressed to the applicant at...

ARTICLE 6 - Revocation of License

Section 7505. - 7505. The board may revoke the license of any person...

Section 7506. - 7506. The board may revoke any supplier’s license held by...

Section 7507. - 7507. Before revoking any license the board shall notify the...

Section 7508. - 7508. The board may cancel any license issued under this...

Section 7509. - 7509. Upon revocation or cancellation of the license of the...

Section 7510. - 7510. Subsequent to the revocation of the license of a...

Section 7511. - 7511. It is unlawful for any person to operate in...

ARTICLE 7 - Licensing of Locations

Section 7520. - 7520. Every person required to be licensed by the board...

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...

CHAPTER 6 - Collection of Tax

ARTICLE 1 - Security for Tax

Section 7851. - 7851. If any supplier is delinquent in the payment of...

Section 7852. - 7852. After receiving the notice the persons so notified shall...

Section 7853. - 7853. All persons so notified shall forthwith after receipt of...

Section 7854. - 7854. If, during the effective period of the notice to...

Section 7855. - 7855. (a) The Controller may, by notice of levy served...

ARTICLE 1.5 - Suit for Tax

Section 7861. - 7861. The Controller may request the Attorney General to bring...

Section 7862. - 7862. The Attorney General shall bring suit for any amount...

Section 7863. - 7863. Payment of an amount to the board for and...

Section 7864. - 7864. In the action a writ of attachment may be...

Section 7865. - 7865. In the action a certificate issued by the board...

ARTICLE 2 - Lien of Tax

Section 7872. - 7872. (a) If any person fails to pay any amount...

ARTICLE 2.5 - Warrant for Collection of Tax

Section 7881. - 7881. At any time within three years after any person...

Section 7882. - 7882. The warrant shall be directed to any sheriff or...

Section 7883. - 7883. The Controller may pay or advance to the sheriff...

Section 7884. - 7884. The fees, commissions, and expenses are the obligation of...

ARTICLE 3 - Seizure and Sale

Section 7891. - 7891. Whenever any supplier is delinquent in the payment of...

Section 7892. - 7892. Notice of the sale and the time and place...

Section 7893. - 7893. At the sale the Controller or his or her...

Section 7894. - 7894. The Controller may bid at the sale. (Added by...

Section 7895. - 7895. If upon the sale the moneys received exceed the...

ARTICLE 4 - Collection of Tax From Deposited Security

Section 7916. - 7916. Upon receipt of a certificate of the Controller setting...

ARTICLE 5 - Sale of State-Acquired Property

Section 7931. - 7931. Whenever the state acquires any real or personal property...

Section 7932. - 7932. He may advertise the sale by one publication, at...

Section 7933. - 7933. The Controller or his authorized representative shall conduct the...

Section 7934. - 7934. The Controller shall distribute the proceeds of the sale...

Section 7935. - 7935. At the sale the Controller shall deliver to the...

ARTICLE 6 - Payment on Termination of Business

Section 7956. - 7956. Whenever a supplier ceases to engage in business as...

Section 7957. - 7957. The notice shall give the date of discontinuance or,...

Section 7958. - 7958. All amounts under this part, not yet due and...

Section 7959. - 7959. Unless notice is given as provided by Section 7956,...

ARTICLE 7 - Miscellaneous Provisions

Section 7982. - 7982. The remedies of the State provided for in this...

Section 7983. - 7983. The board shall not be subject to subdivisions (c)...

CHAPTER 7 - Overpayments and Refunds

ARTICLE 1 - Refunds on Certain Sales

Section 8101. - 8101. The following persons who have paid a tax for...

Section 8101.1. - 8101.1. For the purposes of subdivision (a) of Section 8101,...

Section 8101.5. - 8101.5. No refund of any tax shall be granted on...

Section 8101.6. - 8101.6. (a) No refund of any tax shall be granted...

Section 8101.7. - 8101.7. No refund of any tax shall be granted which...

Section 8102. - 8102. (a) The claimant of a refund shall present to...

Section 8103. - 8103. The Controller, upon the presentation of the properly completed...

Section 8103.5. - 8103.5. Any person who wilfully makes or subscribes to a...

Section 8104. - 8104. In order to establish the validity of any claim...

Section 8104.5. - 8104.5. If any person does not use motor vehicle fuel...

Section 8105. - 8105. All applications for refund provided under this article shall...

Section 8106. - 8106. In lieu of the collection and refund of the...

Section 8107. - 8107. No refund shall be granted for losses in handling,...

Section 8108. - 8108. If any claim for refund of tax is paid...

Section 8109. - 8109. (a) A refund filed pursuant to subdivision (b) of...

ARTICLE 2 - Claim for Refund

Section 8126. - 8126. If the department determines that any amount not required...

Section 8127. - 8127. The Controller shall thereupon credit the excess on any...

Section 8127.5. - 8127.5. When an amount represented by a person who is...

Section 8128. - 8128. (a) Except as provided in subdivision (b) no refund...

Section 8128.1. - 8128.1. (a) The limitation period specified in Section 8128 shall...

Section 8129. - 8129. The claim shall be in writing and shall state...

Section 8130. - 8130. Interest shall be paid upon any overpayment of any...

Section 8131. - 8131. (a) If the board determines that any overpayment has...

ARTICLE 3 - Suit for Refund

Section 8146. - 8146. No injunction or writ of mandate or other legal...

Section 8147. - 8147. No suit or proceeding shall be maintained in any...

Section 8148. - 8148. Within 90 days after the mailing of the notice...

Section 8149. - 8149. If the board or the Controller fails to mail...

Section 8149.5. - 8149.5. Failure to bring suit or action within the time...

Section 8150. - 8150. If judgment is rendered for the plaintiff, the amount...

Section 8151. - 8151. In any judgment, interest shall be allowed at the...

Section 8152. - 8152. A judgment shall not be rendered in favor of...

ARTICLE 4 - Recovery of Erroneous Refunds

Section 8171. - 8171. (a) The Controller may recover any refund or part...

Section 8172. - 8172. In any action brought pursuant to subdivision (a) of...

Section 8173. - 8173. The Attorney General shall prosecute any action brought pursuant...

Section 8174. - 8174. (a) Notwithstanding any other provision of this part, if...

ARTICLE 5 - Cancellations

Section 8191. - 8191. If the department determines that any amount has been...

CHAPTER 8 - Administration

ARTICLE 1 - Administration

Section 8251. - 8251. The board shall enforce the provisions of this part,...

Section 8252. - 8252. The board may employ attorneys, accountants, auditors, investigators, and...

Section 8253. - 8253. The board may make any examinations of the books...

Section 8254. - 8254. As this State is the source of petroleum products...

Section 8255. - 8255. (a) Upon request from the officials to whom is...

Section 8256. - 8256. A certificate by the board or an employee of...

Section 8257. - 8257. (a) Except as otherwise provided by law, any person...

Section 8258. - 8258. (a) The board shall determine which taxpayer’s accounts are...

Section 8258.1. - 8258.1. A taxpayer’s account is eligible for the managed audit...

Section 8258.2. - 8258.2. (a) If the board selects a taxpayer’s account for...

Section 8258.3. - 8258.3. Nothing in the article limits the board’s authority to...

Section 8258.4. - 8258.4. Upon completion of the managed audit and verification by...

ARTICLE 2 - The California Taxpayers Bill of Rights

Section 8260. - 8260. The board shall administer this article. Unless the context...

Section 8261. - 8261. (a) The board shall establish the position of the...

Section 8262. - 8262. (a) The board shall develop and implement an education...

Section 8263. - 8263. The board shall conduct an annual hearing before the...

Section 8264. - 8264. The board shall prepare and publish brief but comprehensive...

Section 8265. - 8265. (a) The total amount of revenue collected or assessed...

Section 8266. - 8266. The board shall develop and implement a program that...

Section 8267. - 8267. The board shall, in cooperation with the Taxpayers’ Rights...

Section 8268. - 8268. Procedures of the board, relating to appeals staff review...

Section 8269. - 8269. (a) Every taxpayer is entitled to be reimbursed for...

Section 8270. - 8270. (a) An officer or employee of the board acting...

Section 8272. - 8272. (a) The Controller shall release any levy or notice...

Section 8273. - 8273. Exemptions from levy under Chapter 4 (commencing with Section...

Section 8276. - 8276. For the purposes of this part only, the board...

Section 8277. - 8277. (a) If any officer or employee of the board...

CHAPTER 9 - Records

Section 8301. - 8301. Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier,...

Section 8302. - 8302. (a) Each terminal operator shall keep the following information...

Section 8303. - 8303. All records required by this chapter shall be available...

Section 8304. - 8304. Upon demand of the board or its representatives a...

CHAPTER 10 - Distribution of Proceeds

Section 8351. - 8351. The Controller shall transmit all money received by him...

Section 8352. - 8352. Subject to the provisions of any budget bill heretofore...

Section 8352.1. - 8352.1. The money deposited to the credit of the Motor...

Section 8352.2. - 8352.2. Subject to the provisions of this chapter, the money...

Section 8352.3. - 8352.3. (a) Subject to Sections 8352 and 8352.1, and except...

Section 8352.4. - 8352.4. (a) Subject to Sections 8352 and 8352.1, and except...

Section 8352.5. - 8352.5. (a) (1) Subject to Sections 8352 and 8352.1, and...

Section 8352.6. - 8352.6. (a) (1) Subject to Section 8352.1, and except as...

Section 8352.8. - 8352.8. (a) The Conservation and Enforcement Services Account is hereby...

Section 8352.9. - 8352.9. The Controller shall withhold from any funds transferred pursuant...

Section 8353. - 8353. By the 28th day of each calendar month, the...

Section 8359. - 8359. The board may, without at the time furnishing vouchers...

Section 8360. - 8360. The board may pay out of the appropriations made...

CHAPTER 11 - Violations

Section 8401. - 8401. It is unlawful for any person, firm, association, or...

Section 8402. - 8402. It is unlawful for any person, firm, association, or...

Section 8403. - 8403. It is unlawful for any person, firm, association, or...

Section 8404. - 8404. (a) Any person required to make, render, sign, or...

Section 8405. - 8405. (a) Notwithstanding any other provision of this part, any...

Section 8406. - 8406. Any prosecution for violation of any of the penal...

Section 8407. - 8407. (a) (1) Restitution orders or any other amounts imposed...

CHAPTER 12 - Metropolitan Transportation Commission

Section 8500. - 8500. Except when the context otherwise requires, the definitions given...

Section 8501. - 8501. As used in this chapter, the following definitions have...

Section 8502. - 8502. The commission may impose, in addition to any other...

Section 8503. - 8503. (a) Prior to imposing the tax, the commission shall...

Section 8504. - 8504. (a) Following the adoption by the commission of a...

Section 8505. - 8505. Upon approval of the measure by the margin of...

Section 8506. - 8506. The commission shall contract with the State Board of...

Section 8507. - 8507. The State Board of Equalization shall adopt the necessary...

Section 8508. - 8508. After deducting its cost of administering the tax, the...

Section 8509. - 8509. The net revenues received by the commission shall be...

Section 8510. - 8510. In order to be eligible for funds derived from...

Section 8511. - 8511. The commission’s regional transportation expenditure plan shall include a...

Section 8512. - 8512. The commission may, by a two-thirds vote, amend the...

Section 8513. - 8513. (a) If requested to do so by the commission...

Section 8514. - 8514. (a) The bonds authorized by the voters concurrently with...

Section 8515. - 8515. Limited tax bonds shall be issued pursuant to a...

Section 8516. - 8516. (a) A resolution authorizing the issuance of bonds shall...

Section 8517. - 8517. The bonds shall bear interest at a rate or...

Section 8518. - 8518. In the resolution authorizing the issuance of the bonds,...

Section 8519. - 8519. The principal of, and interest on, the bonds shall...

Section 8520. - 8520. The bonds, or each series thereof, shall be dated...

Section 8521. - 8521. The bonds may be sold as the commission determines...

Section 8522. - 8522. Delivery of any bonds may be made at any...

Section 8523. - 8523. All accrued interest and premiums received on the sale...

Section 8524. - 8524. (a) The commission may provide for the issuance, sale,...

Section 8525. - 8525. (a) The commission may borrow money in anticipation of...

Section 8526. - 8526. Any bonds issued under this chapter are legal investment...