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Business Taxes Law Guide – Revision 2019
 

Motor Vehicle Fuel Tax Law

Table of Contents


FEDERAL LAWS RELATING TO STATE TAXATION


CALIFORNIA CONSTITUTIONAL PROVISIONS


ANALYSIS OF MOTOR VEHICLE FUEL TAX LAW


CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS. | (View entire chapter)


CHAPTER 2. IMPOSITION OF TAX. | (View entire chapter)


CHAPTER 2.5. AIRCRAFT JET FUEL TAX. | (View entire chapter)

Article 1. Definitions

Article 2. Imposition of Tax

Article 3. Permit—Aircraft Jet Fuel Dealer

Article 4. Administrative Provisions

Article 5. Disposition of Proceeds


CHAPTER 3. EXEMPTIONS. | (View entire chapter)


CHAPTER 4. LICENSES AND BONDS. | (View entire chapter)

Article 1. License for Supplier

Article 2. License for Industrial User

Article 3. License for Pipeline Operator, Train Operator, and Vessel Operator

Article 4. Security

Article 5. Denial of License

Article 6. Revocation of License

Article 7. Licensing of Locations


CHAPTER 5. DETERMINATIONS AND PAYMENTS. | (View entire chapter)

Article 1. Returns, Reports, and Payments

Article 2. Prepayments

Article 2.5. Payment by Electronic Funds Transfer

Article 3. Determination If No Return Made

Article 4. Deficiency Determinations

Article 5. Jeopardy Determinations and Weekly Payments

Article 6. Redeterminations

Article 7. Payments by Unlicensed Persons


CHAPTER 6. COLLECTION OF TAX. | (View entire chapter)

Article 1. Security for Tax

Article 1.5. Suit for Tax

Article 2. Lien of Tax

Article 2.5. Warrant for Collection of Tax

Article 3. Seizure and Sale

Article 4. Collection of Tax from Deposited Security

Article 5. Sale of State-Acquired Property

Article 6. Payment on Termination of Business

Article 7. Miscellaneous Provisions


CHAPTER 7. OVERPAYMENTS AND REFUNDS. | (View entire chapter)

Article 1. Refunds on Certain Sales

Article 2. Claim for Refund

Article 3. Suit for Refund

Article 4. Recovery of Erroneous Refunds

Article 5. Cancellations


CHAPTER 8. ADMINISTRATION. | (View entire chapter)

Article 1. Administration

Article 2. The California Taxpayers' Bill of Rights


CHAPTER 9. RECORDS. | (View entire chapter)


CHAPTER 10. DISTRIBUTION OF PROCEEDS. | (View entire chapter)


CHAPTER 11. VIOLATIONS. | (View entire chapter)


CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION. | (View entire chapter)


INDEX


TABLE OF CASES