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Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 3. Diesel Fuel Tax

Article 2. Imposition of Tax

Regulation 1425


Regulation 1425. Payment by Electronic Funds Transfer.

Reference: Sections 60250 and 60252, Revenue and Taxation Code.

Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.

History—Adopted March 22, 2005, effective July 7, 2005. The underscored citation indicates an electronic hyperlink to the cite.