California Code
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX

CHAPTER 1 - General Provisions and Definitions

Section 8601. - 8601. This part is known and may be cited as...

Section 8602. - 8602. Except where the context otherwise requires, the definitions given...

Section 8603. - 8603. As used in this part “motor vehicle” includes every...

Section 8604. - 8604. “Fuel” includes any combustible gas or liquid, by whatever...

Section 8605. - 8605. “Highway” includes a way or place, of whatever nature,...

Section 8606. - 8606. “Person” includes any individual, firm, partnership, joint venture, limited...

Section 8607. - 8607. “Use” includes the placing of fuel into any receptacle...

Section 8608. - 8608. (a) “User” includes any person who, within the meaning...

Section 8609. - 8609. “In this State” or “in the State” means within...

Section 8610. - 8610. “Vendor” includes every person who sells fuel in this...

Section 8611. - 8611. “Sell” includes any transfer of title or possession, exchange,...

Section 8612. - 8612. “Fuel tank” means any receptacle on a motor vehicle...

Section 8613. - 8613. “Natural gas” means naturally occurring mixtures of hydrocarbon gases...

Section 8615. - 8615. “Standard pressure and temperature” means 14.73 pounds of pressure...

Section 8619. - 8619. “Interstate user” includes any person who uses fuel in...

Section 8620. - 8620. “Qualified motor vehicle” means a motor vehicle that is...

Section 8621. - 8621. “Recreational vehicle” means a vehicle such as a motor...

CHAPTER 2 - Imposition of Tax

Section 8651. - 8651. (a) An excise tax is hereby imposed for the...

Section 8651.4. - 8651.4. (a) Notwithstanding the provisions of Section 8651, on or...

Section 8651.5. - 8651.5. Notwithstanding the provisions of Section 8651, on or after...

Section 8651.6. - 8651.6. (a) (1) Notwithstanding the provisions of Sections 8651 and...

Section 8651.7. - 8651.7. (a) The owner or operator, except an interstate user,...

Section 8651.8. - 8651.8. (a) Notwithstanding Section 8651, the excise tax imposed upon...

Section 8651.9. - 8651.9. (a) Notwithstanding the provisions of Sections 8651, 8651.5, and...

Section 8652. - 8652. No tax shall be imposed upon any user with...

Section 8653. - 8653. No tax shall be imposed upon any user with...

Section 8653.1. - 8653.1. No tax shall be imposed on any user with...

Section 8654. - 8654. No tax shall be imposed as to any fuel...

Section 8655. - 8655. (a) This section shall be known and may be...

Section 8655.5. - 8655.5. (a) Commencing with the 1984–85 fiscal year, the Controller...

Section 8657. - 8657. (a) Notwithstanding any provision of the Alcoholic Beverage Control...

CHAPTER 2.5 - International Fuel Tax Agreement

Section 8691. - 8691. Effective on and after January 1, 1996, Chapter 2...

CHAPTER 3 - Permits

ARTICLE 1 - User

Section 8701. - 8701. Every person desiring to become a user of fuel...

Section 8702. - 8702. Applications for permits shall be made to the board...

Section 8703. - 8703. On receipt of an application and after the deposit...

Section 8704. - 8704. Whenever any user fails to comply with any provision...

Section 8705. - 8705. It is unlawful for any person whose permit has...

Section 8706. - 8706. The board or its authorized representatives may impound the...

Section 8707. - 8707. Subsequent to the revocation of the permit of a...

Section 8708. - 8708. The board or its authorized representative may issue a...

ARTICLE 2 - Vendor

Section 8711. - 8711. Every person desiring to become a vendor shall first...

Section 8712. - 8712. Applications for permits shall be made to the board...

Section 8713. - 8713. On receipt of an application the board shall issue...

Section 8714. - 8714. Whenever any vendor fails to comply with any provision...

Section 8715. - 8715. It is unlawful for any person to operate as...

Section 8716. - 8716. (a) A permit shall be held only by persons...

CHAPTER 3.5 - Collection of Tax by Vendor

ARTICLE 1 - Collection of Tax by Vendor

Section 8732. - 8732. A vendor of fuel the use of which is...

Section 8732.1. - 8732.1. Without requiring the issuance of a vendor use fuel...

Section 8732.5. - 8732.5. A vendor is relieved from liability to collect use...

Section 8733. - 8733. The tax required to be collected by the vendor...

Section 8734. - 8734. The board may require vendors to submit at such...

Section 8735. - 8735. The provisions of Chapters 4 to 9, inclusive, of...

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)...

CHAPTER 5 - Collection of Tax

ARTICLE 1 - Security for Tax

Section 8951. - 8951. The board, whenever it deems it necessary to ensure...

Section 8952. - 8952. If any user is delinquent in the payment of...

Section 8953. - 8953. After receiving the notice the persons so notified shall...

Section 8954. - 8954. All persons so notified shall forthwith after receipt of...

Section 8955. - 8955. If, during the effective period of the notice to...

Section 8956. - 8956. If, at the time a person ceases to be...

Section 8957. - 8957. (a) Subject to the limitations in subdivisions (b) and...

Section 8958. - 8958. (a) Notwithstanding Article 7 (commencing with Section 706.151) of...

ARTICLE 2 - Suit for Tax

Section 8971. - 8971. At any time within three years after any tax...

Section 8972. - 8972. In the action a writ of attachment may be...

Section 8973. - 8973. In the action a certificate by the board showing...

ARTICLE 3 - Lien of Tax

Section 8991. - 8991. Notwithstanding the provisions of Section 8996, the excise tax,...

Section 8992. - 8992. The lien arising under Section 8991 attaches at the...

Section 8993. - 8993. The lien arising under Section 8991 shall not be...

Section 8994. - 8994. The lien arising under Section 8991 as to the...

Section 8995. - 8995. The Department of Motor Vehicles may transfer the registered...

Section 8996. - 8996. (a) If any person fails to pay any amount...

ARTICLE 3.5 - Warrant for Collection of Tax

Section 9001. - 9001. At any time within three years after any person...

Section 9002. - 9002. The board may pay or advance to the sheriff...

Section 9003. - 9003. The fees, commissions, and expenses are the obligation of...

ARTICLE 4 - Seizure and Sale

Section 9011. - 9011. Whenever any user is delinquent in the payment of...

Section 9012. - 9012. Notice of the sale and the time and place...

Section 9012.5. - 9012.5. The board may seize any motor vehicle subject to...

Section 9012.6. - 9012.6. Notice of the sale shall be given in writing...

Section 9013. - 9013. At any sale the board or its authorized agent...

Section 9014. - 9014. If upon any sale the moneys received exceed the...

ARTICLE 4.5 - Successor Withholding and Liability

Section 9021. - 9021. If any vendor liable for any amount under this...

Section 9022. - 9022. (a) If the purchaser of a business or stock...

Section 9023. - 9023. The certificate may be issued after the payment of...

Section 9024. - 9024. The obligation of the successor shall be enforced by...

ARTICLE 5 - Miscellaneous Provisions

Section 9031. - 9031. The remedies of the State provided for in this...

Section 9032. - 9032. The board shall not be subject to subdivisions (c)...

Section 9033. - 9033. (a) The board may, in its discretion, enter into...

Section 9033.5. - 9033.5. The board, beginning no later than January 1, 2001,...

Section 9035. - 9035. (a) A collection cost recovery fee shall be imposed...

CHAPTER 6 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 9151. - 9151. If the department determines that any amount not required...

Section 9151.5. - 9151.5. When an amount represented by a person who is...

Section 9152. - 9152. (a) Except as provided in subdivision (b), no refund...

Section 9152.1. - 9152.1. (a) The limitation period specified in Section 9152 shall...

Section 9152.2. - 9152.2. Notwithstanding Section 9152, a refund of an overpayment of...

Section 9152.3. - 9152.3. (a) A claim for refund that is otherwise valid...

Section 9153. - 9153. The claim shall be in writing and shall state...

Section 9155. - 9155. Interest shall be paid upon any overpayment of any...

Section 9156. - 9156. (a) If the board determines that any overpayment has...

ARTICLE 2 - Suit for Refund

Section 9171. - 9171. No injunction or writ of mandate or other legal...

Section 9172. - 9172. No suit or proceeding shall be maintained in any...

Section 9173. - 9173. Within 90 days after the mailing of the notice...

Section 9173.5. - 9173.5. If the board fails to mail notice of action...

Section 9173.6. - 9173.6. Failure to bring suit or action within the time...

Section 9174. - 9174. If judgment is rendered for the plaintiff, the amount...

Section 9175. - 9175. A judgment shall not be rendered in favor of...

ARTICLE 2.5 - Recovery of Erroneous Refunds

Section 9181. - 9181. (a) The board may recover any refund or part...

Section 9182. - 9182. In any action brought pursuant to subdivision (a) of...

Section 9183. - 9183. The Attorney General shall prosecute any action brought pursuant...

Section 9184. - 9184. (a) Notwithstanding any other provision of this part, if...

ARTICLE 3 - Cancellations

Section 9196. - 9196. If any amount has been illegally determined either by...

CHAPTER 7 - Administration

ARTICLE 1 - Administration

Section 9251. - 9251. The board shall enforce the provisions of this part...

Section 9252. - 9252. The board may employ accountants, auditors, investigators, assistants, and...

Section 9253. - 9253. Every user and every person dealing in, transporting, or...

Section 9254. - 9254. The board or its authorized representative may examine the...

Section 9255. - 9255. It is unlawful for the board or any person...

Section 9255.1. - 9255.1. (a) Upon request from the officials to whom is...

Section 9255.2. - 9255.2. (a) Except as otherwise provided by law, any person...

Section 9256. - 9256. Before registering any motor vehicle, the Department of Motor...

Section 9257. - 9257. A certificate by the board or an employee of...

Section 9258. - 9258. On or after January 1, 1976, any person who...

Section 9259. - 9259. (a) The board shall determine which taxpayer’s accounts are...

Section 9259.1. - 9259.1. A taxpayer’s account is eligible for the managed audit...

Section 9259.2. - 9259.2. (a) If the board selects a taxpayer’s account for...

Section 9259.3. - 9259.3. Nothing in this article limits the board’s authority to...

Section 9259.4. - 9259.4. Upon completion of the managed audit and verification by...

ARTICLE 2 - The California Taxpayers Bill of Rights

Section 9260. - 9260. The board shall administer this article. Unless the context...

Section 9261. - 9261. (a) The board shall establish the position of the...

Section 9262. - 9262. (a) The board shall develop and implement an education...

Section 9263. - 9263. The board shall conduct an annual hearing before the...

Section 9264. - 9264. The board shall prepare and publish brief but comprehensive...

Section 9265. - 9265. (a) The total amount of revenue collected or assessed...

Section 9266. - 9266. The board shall develop and implement a program that...

Section 9267. - 9267. The board shall, in cooperation with the Taxpayers’ Rights...

Section 9268. - 9268. Procedures of the board, relating to appeals staff review...

Section 9269. - 9269. (a) Every taxpayer is entitled to be reimbursed for...

Section 9270. - 9270. (a) An officer or employee of the board acting...

Section 9271. - 9271. (a) It is the intent of the Legislature that...

Section 9272. - 9272. (a) The California Department of Tax and Fee Administration...

Section 9272.1. - 9272.1. (a) Except in any case where the board finds...

Section 9273. - 9273. Exemptions from levy under Chapter 4 (commencing with Section...

Section 9274. - 9274. (a) A taxpayer may file a claim with the...

Section 9275. - 9275. (a) At least 30 days prior to the filing...

Section 9276. - 9276. For the purposes of this part only, the board...

Section 9277. - 9277. (a) If any officer or employee of the board...

Section 9278. - 9278. (a) Beginning January 1, 2003, the director of the...

Section 9278. - 9278. (a) The director of the department, or their delegates,...

CHAPTER 8 - Distribution of Proceeds

Section 9301. - 9301. The board shall transmit all money received by it...

Section 9302. - 9302. All money deposited in the fund under this part...

Section 9303. - 9303. The Controller shall transfer the balance of all money...

Section 9304. - 9304. The Controller shall make the transfers at the same...

CHAPTER 9 - Violations

Section 9351. - 9351. Any person who places or causes to be placed...

Section 9352. - 9352. Any person who fails or refuses to file any...

Section 9353. - 9353. Any person required to make, render, sign, or verify...

Section 9354. - 9354. Any violation of the provisions of this part, except...

Section 9354.5. - 9354.5. Notwithstanding any other provision of this part, any person...

Section 9355. - 9355. Any prosecution for violation of any of the penal...