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Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Table of Contents


Chapter 1 General Provisions and Definitions | (View entire chapter)


Chapter 2 Imposition of Tax | (View entire chapter)


Chapter 3 Exemptions | (View entire chapter)


Chapter 4 Interstate Users | (View entire chapter)

Article 1 Definitions

Article 2 Imposition of Tax

Article 3 Licenses for Interstate Users

Article 4 Administrative Provisions


Chapter 4.5 International Fuel Tax Agreement | (View entire chapter)


Chapter 5 Licenses | (View entire chapter)

Article 1 Licenses for Suppliers

Article 2 License for Exempt Bus Operator

Article 2.5 License for Government Entity

Article 3 License for Ultimate Vendor

Article 4 License for Qualified Highway Vehicle Operator

Article 5 Denial of License

Article 6 Revocation of License

Article 7 Licensing of Locations


Chapter 6 Determinations and Payments | (View entire chapter)

Article 1 Returns and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Determination If No Return Made

Article 3 Deficiency Determinations

Article 4 Jeopardy Determinations and Weekly Payments

Article 5 Redeterminations

Article 6 Payment by Unlicensed Persons


Chapter 7 Collection of Tax | (View entire chapter)

Article 1 Security for Tax

Article 2 Suit for Tax

Article 3 Lien of Tax

Article 4 Warrant for Collection of Tax

Article 5 Seizure and Sale

Article 6 Successor Withholding and Liability

Article 7 Miscellaneous Provisions


Chapter 8 Overpayments and Refunds | (View entire chapter)

Article 1 Refunds on Certain Sales and Uses

Article 2 Claim for Refund

Article 3 Suit for Refund

Article 4 Recovery of Erroneous Refunds

Article 5 Cancellations


Chapter 9 Administration | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights


Chapter 10 Distribution of Proceeds | (View entire chapter)


Chapter 11 Violations | (View entire chapter)


Uncodified Section


Part 3.5 Fuel Tax Agreements

Chapter 1 Fuel Tax Agreements | (View entire chapter)


Chapter 2 The International Fuel Tax Agreement | (View entire chapter)

Article 1 Construction

Article 2 Definitions

Article 3 Annual Fees

Article 4 Administration

Article 5 IFTA Disclosure

Article 6 Distribution of Proceeds


Index


Table of Cases