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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
INDEX
A B C D E F G H I J L M O P R S T U V W
A
Administration and enforcement of … 8251–8257
Aircraft, defined … 7303, 7386
Aircraft jet fuel, defined … 7387
Aircraft jet fuel dealer, defined … 7388
"Aircraft jet fuel tax"
administrative provision … 7397
definitions … 7386–7391
disposition of proceeds … 7398
imposition of tax … 7392–7394
"Aircraft jet fuel user" … 7389
Alcohol, defined … 7304
Application of payments … 7658.5
Appropriations from … 8352
Approved terminal or refinery, defined … 7305
Audit, managed … 8258–8258.4
Aviation gasoline, defined … 7306
B
Bay area local tax, authority to impose … 8502
Blended motor vehicle fuel, defined … 7307
Blender, defined … 7308
liability … 7365
Bulk transfer, defined … 7309
Bulk transfer/terminal system … 7310
C
California Taxpayers' Bill of Rights … 8260–8277
Cancellations … 8191
Claim limitation, financially disabled … 8128.1
Collection
deposited security … 7916
injunction to prevent, prohibited … 8146
jeopardy determinations, Controller to make … 7728
notice of delinquency … 7851
notice of levy … 7855
remedies for, cumulative … 7982
seizure and sale to enforce … 7891–7895
bid on, Controller may make … 7894
Controller to make … 7891–7895
notice re … 7892
proceeds, disposition of … 7895
sale of property … 7893
sale of state acquired property … 7931
Controller to conduct sale … 7933
disposition of proceeds on sale after … 7934
notice of sale, publication of … 7932
title of purchase after sale … 7935
suit for tax … 7861–7865
warrant for collection of tax … 7881–7884
Conferences with other states, etc., authorized … 8254
Confidential information, tax preparer … 8257
Conservation and Enforcement Services Account … 8352.8
Construction of provisions re … 7302
Credit in lieu of refund, when … 8106
Cumulative provisions
unlicensed distributor subject to, although determination made against … 7732
D
Decedent, limitation period for deficiency determination … 7675.1
Deficiency determination … 7670–7676
basis for … 7670
cancellation when erroneous … 8191
extension of statutory period by agreement … 7676
interest upon … 7674
limitation period … 7675, 7675.1
notice of … 7671
Controller, to, by board … 7716
redetermination on, petition for … 7710–7712
Definitions … 7303–7346, 7385–7391
Delinquent taxes
application of payments to … 7658.5
bonds, collection from … 7916
creditors, notice to … 7851
effect of … 7852
liability for transfer after notice … 7854, 7855
obligation after receipt of … 7853
date when become … 7655
penalty and interest re … 7655
seizure and sale to collect. See collection-seizure and sale to enforce
Determination
cancellation when erroneous … 8191
deficiency determination. See that subject.
failure to file return, upon
estimate of fuel distributions, board shall make … 7660
jeopardy determination. See that subject.
notice of … 7663
Controller, to, by board … 7716
redetermination … 7710–7712
changing amount … 7711.5
final, when becomes … 7712
hearing re … 7711
unlicensed distributor, on. See unlicensed distributor, determination on.
Disclosure of information by tax preparer … 8257
Discontinuing business … 7956–7959
notice upon, form of … 7956, 7957
purchaser liable for taxes if no notice given … 7959
tax due upon … 7958
Distribution of proceeds of tax … 8351–8360
appropriation out of Motor Vehicle Fuel Fund … 8352
fund expenditures … 8352.1
payment of court costs out of … 8360
Revolving Fund, authorized out of … 8359
transfer to Aeronautics Account … 8352.3
transfer to Agriculture Fund … 8352.5
transfer to Conservation and Enforcement Services Account … 8352.8
transfer to Harbors and Watercraft Revolving Fund … 8352.4
transfer to Off-Highway Vehicle Fund … 8352.6
transfer to State Transportation Fund … 8352.2
transfers re … 8353
E
Electronic Funds Transfer … 7659.9–7659.93
definitions … 7659.92
relief of penalty … 7659.91
Electronic filing … 7659.93
Employees of, board may hire, etc… 8252
Enterer, defined … 7311
liability … 7366
Entry, defined … 7312
Evidence
certificate showing unpaid taxes … 7865
unlicensed distributor determination, certified copy of, is prima facie evidence of liability … 7730
Examination of licensee's records, board has power to make … 8253
Excess tax reimbursement … 8127.5
Exemption certificates
gasoline blendstock … 7402
misuse of … 7405
purchaser liability … 7404
train operator … 7403
Expenses of administration of, appropriation for … 8352
Expenses re actions for, payment of … 8360
Export certificate … 7402–7404
additional data, board may require, for … 7404
filing of … 7403
requirements for … 7402
Extensions of time
refund claims, Controller may grant … 8104.5
reports and payments, board may grant … 7656
F
Finished gasoline, defined … 7313
Fuel tank, defined … 7314
Fuel production facilities … 7339.1
G
Gallon, defined … 7315
Gasoline, defined … 7316
Gasoline blendstocks, defined … 7317
Gasohol, defined … 7318
H
Highway, defined … 7319
Highway Users Tax Fund … 8353
Highway vehicle operator/fueler, defined … 7320
liability … 7367
I
Imposition of tax … 7360–7373
Information, furnishing of … 8255
In this state, defined … 7321
Industrial user, defined … 7322
Industrial user license
application … 7460
Injunction to prevent collection prohibited … 8146
Innocent spouse, relief for … 7657.5
Inspection of records … 8303
Interest
daily basis … 7655.5
deficiency determinations … 7674
determination, upon … 7661
erroneous overpayments, on … 8130
extension of time for return and payment, upon … 7656
failure to pay when due, upon … 7655
jeopardy determinations, on … 7706
judgment for refund, on … 8151
managed audit … 8258.4
when not allowed … 8131
Inventory, distributors to keep accurate record of … 8302
J
Jeopardy determination … 7698–7707
administrative hearing … 7700.5
authority to make … 7698
cancellation when erroneous … 8191
collection of … 7704
final, when becomes … 7699
interest on … 7706
notice of
Controller, to, by board … 7716
notice, service of … 7707
redetermination, filing of petition for … 7699–7700
Jet fuel tax. See aircraft jet fuel tax.
L
Licenses. See particular type of license.
security requirements … 7486
Licensed industrial user, defined … 7323
Licensed supplier, defined … 7324
Lien
perfection and enforceability of … 7872
Local gasoline tax, authority to impose … 8502
Losses, no refund allowed for … 8107
M
Managed audit program … 8258–8258.4
Metropolitan Transportation Commission … 8501
Motor vehicle, defined … 7325
Motor vehicle fuel, defined … 7326
Motor vehicle fuel-powered highway vehicle, defined … 7327
Motor vehicle fuel-powered train, defined … 7328
Motor Vehicle Fuel Fund. See distribution of proceeds of tax.
Multiagency task force … Chapter 8, Uncodified Sections.
O
Offenses re. See penalties.
Offsets against overpayments … 7714
Overpayments. See refunds. Overpayments.
P
Payment
application to delinquent liabilities … 7658.5
discontinuance of business, tax due upon … 7958
discontinuance of business … 7958
failure to secure license, when … 7726
purchaser liable, when … 7959
extension of time … 7656
failure to make, penalty for … 7705
interest after due date … 7655
notice of amount due sent to Controller … 7716
penalty after due date … 7655
redeterminations, of … 7713
return must accompany … 7701
jeopardy determination, upon failure to comply … 7704
revocation of license, upon failure to comply … 7703
termination of business, tax due upon … 7958
Penalties
deficiency determination … 7672, 7673
export, fuel for, re … 8401
export statements, fraudulent … 8401
fraud or intent to evade tax, for … 7662–7663
misdemeanors … 8405
negligence in following law … 7672
redetermination, failure to pay when due … 7713
return, failure to file, for … 7660
statements, failure to file required … 8402
tax, failure to pay … 7655, 8402
reasonable cause … 7657.1
unlicensed operations … 8403
violations of any other provisions … 8402
weekly payments, failure to make, if required by board … 7705
Permit, aircraft jet fuel dealer … 7395, 7396
Person, defined … 7329
Pipeline, defined … 7330
Pipeline operator, defined … 7331
return … 7652.7
Pipeline operator license
application … 7470
Position holder, defined … 7332
liability … 7368
Prepayments … 7659–7659.8
credits … 7659.3
due date … 7659.2
form, prepayment … 7659.2
penalties … 7659.5–7659.7
service of notice … 7659.8
Presumption of removal … 7373
Prima facie evidence in suit for tax … 7865
Prima facie evidence of liability, certified copy is … 7730
Producer's license. See broker's and producer's license.
Prosecution, limitation period … 8404
R
Rack, defined … 7333
floor stock tax … 7361
local tax … 8502
storage tax … 7361.2
Records … 8301
contents of … 8301
examination of, by board … 8253
form of, board may prescribe … 8301
information to retain … 8302
inspection of … 8303
sworn statement … 8304
Redetermination. See that subject under deficiency determination.
Refiner … 7334
liability … 7369
Refinery … 7335
Refunds
amount of … 8103
claim for … 8102
contents of … 8102
extensions re … 8104.5
false, felony to make … 8103.5
payment of amount upon presentation of … 8103
time for filing … 8105
construction equipment exempt from vehicle registration, fuel taxed when used in … 8101
credit in lieu of, when … 8106
erroneous, interest on … 8174
erroneous, recovery of
action for, by Controller … 8171
rules of procedure re … 8173
trial, place of … 8172
examination of books re, by Controller … 8104
exports of fuel, taxed when used for … 8101
time for filing claim re … 8105
extension re time for filing claim for … 8104.5
judgment
interest on … 8151
judgment for … 8150
assignee, judgment for, forbidden … 8152
losses, no refund for … 8107
overpayments
certification to State Board of Control and State Controller … 8126
claim for refund of, form and contents … 8129
credit of … 8127
interest on erroneous … 8130
when not allowed … 8131
limitation period of … 8128
financially disabled … 8128.1
refund of … 8127
payment out of Motor Vehicle Fuel Fund … 8352
public transportation … 8101.6
suit for … 8146–8152
failure to sue, effect … 8149.5
grounds for action … 8149
injunction forbidden … 8146
judgment in … 8150
assignee, judgment for, forbidden … 8152
interest on … 8151
limitation period re … 8148
power to bring … 8147
when permitted … 8149
time for filing claim for … 8105
United States armed forces, fuel taxed when used by … 8101
United States Dept. of Agriculture roads … 8101.1
uses other than upon public highways … 8101
vessels … 8101.7
waiver of claim upon refusal to allow examination of records … 8104
Relief of innocent spouse … 7657.5
Relief of tax, penalty and interest … 7657.1
Remedies cumulative … 7731, 7982
Removal, presumption … 7373
Report, train operator delivery … 7652.8
Returns … 7651
electronics filing … 7659.93
excusable delay … 7657.1, 7658
extension of time for filing … 7656
failure to file … 7660–7663
estimate of tax upon … 7660
interest upon … 7661
notice of determination upon … 7663
false or fraudulent … 8404
floor stock tax … 7653, 7653.1
pipeline operator … 7652.7
terminal operator … 7652.5
weekly, board may require if necessary to insure payment … 7701, 7702
jeopardy determination upon failure to comply … 7704
revocation of license upon failure to comply … 7703
Revocation or cancellation of license
board's powers re … 7505, 7506
hearing re … 7508
notice re … 7507
reinstatement … 7510
tax liability upon … 7509
unlawful operation after … 7511
Revolving Fund, authorization re … 8359
Rules and regulations re … 8251
S
Sale, defined … 7337
Security
collection from … 7916
jeopardy determinations, must be deposited when petition for redetermination is filed … 7700
payment on account … 7487
requirements … 7486
Security for tax … 7851–7855
Seizure and sale to enforce collection. See collections. Seizure and sale to enforce.
Service of notice … 7659.8, 7707
Spouse, innocent … 7657.5
State acquired property, disposition of … 7931, 7932
Successor's liability upon discontinuance of business … 7959
Suit for refund. See refunds. Suit for.
Suit for tax … 7861–7865
Supplier, defined … 7338
Supplier license … 7451
applications … 7452
not transferable … 7453
T
Tax-paid fuel, defined … 7345
Taxpayers' Bill of Rights … 8260–8277
administration … 8260
annual hearing with taxpayers … 8263
bank charges … 8269
claims for refund, plan to resolve … 8267
disputed tax liabilities … 8270
evaluation of employees … 8266
levy, release of … 8272
petitions, plan to resolve … 8267
preparation of statements by board … 8264
protest hearings … 8268
revenue collected or assessed … 8265
Taxpayers' Rights Advocate … 8261
Terminal, defined … 7339
Terminal operator, defined … 7340
exclusion … 7371
liability … 7370
return … 7652.5
Throughputter, defined … 7341
Title of act re … 7301
Train operator, defined … 7342
delivery report … 7652.8
exemption certificate … 7403
license … 7403
purchase report … 7403.2
Two-party exchange … 7372
U
Unlicensed distributor
determination on
action to collect … 7729
certified copy of, prima facie evidence of liability … 7730
Controller to collect … 7728
penal provisions, still subject to … 7732
penalty re … 7727
tax due immediately … 7726
"Use" … 7391
V
Vessel, defined … 7343
Vessel operator return … 7652.7
Vessel operator license
Application … 7470
Vessel operator, defined … 7344
Violations re, misdemeanor … 8401–8403
W
Warrant for collection of tax … 7881–7884
Written advice, relief from liability … 7657.1