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 7653.2

7653.2. Return; storage tax. On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 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 owned by the person on November 1, 2017, 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. 2017, Ch. 5 (SB 1), in effect April 28, 2017. Stats. 2018, Ch. 92 (SB 1289), in effect January 1, 2019, substituted "Controller" for "board" after "remittance payable to the" in the second sentence.