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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Index
A B C D E F G H I J L M N O P Q R S T U V W
A
Actions
refunds, for, and to recover erroneous, see refund and credit of overpayments.
delinquency, certificate of, as prima facie evidence in … 60423
Administration by Board of Equalization
Board, enforcement by … 60601
confidential information, prohibition against disclosure, see confidential information
employees, hiring of … 60602
records, examination of … 60604
rules and regulations … 60601
Advocate, Taxpayers' Rights … 60622
"Approved" defined … 60005
Attachment, in action for tax … 60422
Auction,
seized property, sale by Board at public auction … 60461
qualified motor vehicle … 60462.5
Audit, managed … 60611–60611.4
B
Bank charges, claim for reimbursement by taxpayer … 60633.1
"Blended diesel fuel" defined … 60023
"Blender"
defined … 60012
liability … 60055
"Bulk transfer" defined … 60029
"Bulk transfer/terminal system" defined … 60030
C
California Taxpayers' Bill of Rights … 60621–60635
Cancellation of liability … 60581
Certificates
amount due, recording or filing of notice of state tax lien … 60445
delinquency, certificate of, as prima facie evidence in suit for tax … 60423
state tax lien, recording or filing of notice of … 60445
successor liability … 60471, 60472
Claim for refund or credit, see refund and credit of overpayments
Collection
injunction against, prohibited … 60541
lien of tax … 60441–60445
remedies, cumulative … 60491
security for … 60401
seizure and sale for
authority of board … 60461
procedure … 60462–60464
successor withholding and liability … 60471–60474
suit for
attachment … 60422
authority to bring … 60421
warrant for
expenses, payment and collection … 60452, 60453
issuance and levy … 60451
Collections, disposition of … 60651–60654
Collection cost recovery fee … 60495
Confidential information disclosed; tax preparer … 60609.5
"Colorless marker" defined … 60024
Credit (see also refund and credit of overpayments)
action to recover erroneous … 60561
D
Deficiency determination, see determination: deficiency
Definitions … 60003–60049.1, 60111–60114
Delay, excusable … 60209, 60210
"Delivery" defined … 60025
Determinations: deficiency
cancellation of … 60581
due and payable, when … 60355
final, when, if no petition filed … 60350
interest … 60314
limitations-time for mailing notice … 60315
decedent, against person liable for tax of … 60316
waiver of … 60317
notice of … 60311
number allowable … 60310
offsetting overpayments against underpayments … 60356
penalties
failure to file return … 60207
fraud or intent to evade … 60313
negligence or intentional disregard … 60312
nonpayment … 60207
Determinations: no return made
cancellation of … 60581
due and payable, when … 60355
estimate of tax measure … 60301
final, when no petition filed … 60350
interest … 60302
notice of … 60304
limitations-time for mailing notice … 60315
number allowable … 60301
offsetting overpayments against underpayments … 60356
penalties
failure to file return … 60207
fraud or intent to evade … 60313
nonpayment … 60207
Determinations: jeopardy
administrative hearing … 60333
due date … 60330
interest and penalty … 60331
notice of … 60340
petition for redetermination … 60332
security … 60332
Determinations: petition for redetermination
amendment of petition … 60351
form and content of petition … 60351
hearing on petition … 60352
continuance of hearing … 60352
notice of hearing … 60352
increase or decrease before determination final … 60353
order or decision on petition, when final-notice … 60354
penalty for nonpayment when final … 60355
persons entitled to file petition … 60350
"Diesel fuel" defined … 60022
"Diesel fuel registrant" defined … 60015
"Diesel fuel trip permit" defined … 60122
"Diesel-powered highway vehicle" defined … 60026
"Diesel-powered train" defined … 60042
"Diesel vendor" defined … 60114
Due date of tax
Backup tax … 60206
Exempt bus operator … 60205
Government entity … 60205.5
Interstate user … 60202
Supplier … 60201
"Dyed diesel fuel"
defined … 60031
exemption … 60101
notice … 60102
E
Earnings withheld by employer … 60408
Electronic earnings withholding orders … 60496
Electronic funds transfer … 60250
Definitions … 60251
relief of penalty … 60252
Electronic filing … 60253
Employee, hiring by Board … 60602
"End seller" defined … 60034
"Enterer"
defined … 60013
liability … 60061
"Entry" defined … 60021
"Exempt bus operator"
defined … 60040
license … 60141
exemption … 60100
security requirement … 60143
tax … 60502.2
Exemption certificates
misuse of … 60106.3
purchaser liability … 60106.2
train operator … 60106.1
Exemptions … 60100
dyed fuel … 60101
exempt bus operator … 60100
farm use … 60100
out-of-state shipment … 60100
United States train operator … 60106
Extension of time for making return or payment … 60208
F
Felony … 60707
Fraud
penalty … 60313
Fuel production facility … 60003.1
G
"Gallon" defined … 60025
"Government entity"
credits … 60508.3
defined … 60043
license … 60146
payment … 60108
return … 60205.5
H
Hearings (see also determinations: petition for redetermination)
application for (jeopardy determination) … 60333
"Highway" defined … 60016
"Highway vehicle operator"
defined … 60027
liability … 60056
license … 60161
security requirement … 60163
I
Imposition of tax, 60050–60052, 60115, 60502.2
Innocent spouse, relief for … 60210.5
Installation payment agreement … 60493
payment agreement … 60493.5
Intent to evade … 60313
Interest
daily interest … 60207.5
determinations: deficiency … 60314
failure to file … 60302
jeopardy … 60331
extension of time … 60208
managed audits … 60611–60611.4
rate … 60207
refunds, see refund and credit of overpayments
relief from … 60210, 60211, 60212
International Fuel Tax Agreement … 60130
"Interstate user"
defined … 60111
license … 60120
security requirement … 60121
"In this state" defined … 60017
J
Jeopardy determinations, see determinations: jeopardy
Judgment for tax
actions to collect tax, see actions
lien, perfection of … 60445
lien, release of … 60443
Judicial proceedings, see actions
Jurisdiction
erroneous refund, action to recover … 60561
tax action for … 60421
L
Levy
exemptions, Taxpayers' Bill of Rights … 60633
release of, Taxpayers' Bill of Rights … 60632
License
cancellation … 60183
denial … 60171
hearing … 60172
notice of … 60173
end seller … 60161
government entity exempt bus operator … 60141
highway vehicle operator … 60161
interstate user … 60120
pipeline operator … 60135
revocation … 60180
cause … 60181
notice of … 60182
reinstatement … 60185
supplier … 60131
ultimate vendor … 60151
Liens
perfection and enforceability of … 60445
tax lien of
certificate of liability, recordation of, as creating lien for
amount due … 60445
duration and extension of… 60451
effect and priority of … 60451
time for filing … 60451
warrant for enforcement of liens … 60451
Limitations, statutes of
determinations
asserting increase … 60353
decedents … 60316
deficiency … 60315
mailing notice … 60311
notice to creditor … 60402
refund or credit
action for refund … 60543
claim for … 60507
overpayments from levies or liens … 60522.2
violations of provisions … 60708
warrant for tax … 60451
M
Managed audit program … 60611–60611.4
Misdemeanor (see also penalties)
claim for refund … 60704
making false or fraudulent… 60705
violation of law as … 60706
"Motor vehicle" defined … 60019
N
Negligence penalty … 60303, 60312
Notices
determinations, certificate of … 60610
lien … 60633.2
refunds, action on claims for … 60543
security, notice of sale … 60402
seized property, notice of sale of … 60462
successor liability … 60474
O
Offers in compromise … 60637
P
Penalties
determinations nonpayment … 60355
failure to file return … 60207
intent to evade … 60313
jeopardy determinations … 60331
relief from, for reasonable cause … 60209
relief from, for reliance on Board advice … 60210
tax payments, delinquent … 60207
"Person" defined … 60008
"Pipeline" defined … 60047
"Pipeline operator"
defined … 60047.1
license … 60135
report … 60204.5
"Position holder" defined … 60010
Presumption of removal … 60064
Property, return of … 60632.1
Q
"Qualified motor vehicle" defined … 60112
R
"Rack" defined … 60006
Rate of tax … 60050
Exempt bus operator … 60502.2
Floor stock tax … 60050.1
"Recreational vehicle" defined … 60113
Redeterminations, see Determinations: petitions for redeterminations
"Refiner"
defined … 60011
liability … 60053
"Refinery" defined … 60004
Refund and credit of overpayments
action to recover
assignee not entitled to judgment … 60548
claim for refund, necessity for … 60542
disposition of judgment … 60546
grounds, limitation to those set forth in claim … 60543
interest in judgment … 60547
jurisdiction … 60543
person entitled to bring … 60543, 60548
refund claim where tax has not been paid in full; timely filing … 60522.3
time to bring … 60543
failure of Board to act on refund claim … 60544
waiver, failure to bring timely action as … 60545
authority of Board … 60521
claim
financially disabled … 60522.1
time to file … 60522
form and content … 60523
payment deadline for Board … 60512
electronic media … 60505.5
erroneous refunds and credits, action to recover … 60561
interest
amount and period covered … 60524
disallowance for intentional or careless overpayment … 60525
persons entitled to receive refunds or credits … 60521
"Registered ultimate vendor" defined … 60038
Relief for innocent spouse … 60210.5
Relief of tax, interest, and penalty … 60210
Remedies for collection cumulative … 60491
"Removal" defined … 60007
Removal, presumption … 60064
Reports
pipeline operator … 60204.5
train operator … 60204.6
vessel operator … 60204.5
"Retail vendor" defined … 60044
Returns
due date and contents … 60201–60206
extension of time … 60208
failure to file, see Determination: no return made
storage tax … 60201.4
Rules and regulations
authority of Board to adopt and enforce … 60601
S
"Sale" defined … 60048
Security for tax
authority to require … 60401
jeopardy determinations … 60332
sale of … 60406
disposition of surplus … 60407
notice of … 60402
Seizure and sale
authority for … 60461
bill of sale … 60463
deed … 60463
disposition of proceeds … 60464
notice of sale … 60462, 60462.6
Settlement authority … 60636
Spouse, innocent … 60210.5
Statute of limitations, see Limitations, Statutes of
Storage tax … 60050.2
"Supplier"
defined … 60033
license … 60131
security requirement … 60133
worthless accounts … 60201.3
T
Tax
due date … 60201–60206
exemptions … 60100, 60101, 60106
liability
blender … 60055
end seller … 60057
enterer … 60061
government entity … 60108
highway vehicle operator … 60056
position holder … 60054
refiner … 60053
terminal operator … 60059, 60062
rate … 60050, 60050.1, 60502.2
refunds … 60501
see also Refund and credit of overpayment
"Tax-paid fuel" defined … 60048.1
Taxpayers' Bill of Rights … 60621–60635
claims for refund, plan to resolve … 60628
evaluation of employees … 60627
petitions, plan to resolve … 60628
preparation of statements by Board … 60625
protest hearings … 60629
reimbursements … 60630
revenue collected or assessed … 60626
Taxpayers' Rights Advocate … 60622
Title of law … 60001
"Terminal" defined … 60003
"Terminal operator"
defined … 60009
liability … 60059
"Throughputter" defined … 60035
Train operator
defined … 60041
exemption … 60106
exemption certificate … 60106.1
report, delivery … 60204.6
report, purchasing … 60107
Two-party exchange … 60063
U
"Ultimate purchaser" defined … 60037
"Ultimate vendor"
defined … 60036
license … 60151
"Undyed diesel fuel" defined … 60032
Unlicensed persons
backup tax … 60361.5
immediate liability … 60360
penalty … 60361
seizure and sale of property … 60362
V
"Vessel"defined … 60049
"Vessel operator"
defined … 60049.1
report … 60204.5
Violations (see also misdemeanor; felony)
Two-party exchange
as felony … 60707
statute of limitations … 60708
W
Waiver
claim for refund … 60507
determination, time for mailing notice of … 60317
timely action for refund, failure to bring as … 60545
Warrant for collection
authority to issue … 60451
effect of … 60451
fee and expenses collection from party liable for tax … 60452
officer levying … 60451
publication, approval of … 60452
levy, manner of … 60451
sale pursuant to … 60451
time to issue … 60451
worthless accounts, suppliers … 60205.5
Withholds; Earnings … 60408