Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 5. Determinations and Payments.1

Article 1. Returns, Reports, and Payments

Section 7653.1

7653.1. Return; storage tax. [Repealed by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011.]

History—Added by Stats. 2010, Ch. 11x8 (ABx8 6), in effect March 22, 2010. Stats. 2010, Ch. 9 (SB 70), in effect March 23, 2010, added ", other than aviation gasoline," after "motor vehicle fuel" in the first sentence.

7653.1. Return; storage tax. On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid motor vehicle fuel, other than aviation gasoline, owned by the person on July 1, 2010, the amount of the storage tax, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the Controller in the amount of tax due.

History—Added by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.