Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

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

Chapter 6. Collection of Tax.

Article 6. Payment on Termination of Business

Section 7958

7958. Tax due concurrently with termination of business. All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier's license to the board.

History.—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "supplier" for "distributor" after "The" and substituted "of the" for "such" after "and pay all", and substituted "the supplier's" for "his" after "and shall surrender" in the second sentence.