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 7. Miscellaneous Provisions

Section 7983

7983. Furnishing of partnership agreement. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.

History—Added by Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999. Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, former subdivision (b) incorporated into subdivision (a); substituted "The" for "Any person who become liable for the" before "the backup tax imposed", substituted "and any" for "as a highway vehicle operator/fueler … motor vehicle fuel, the tax," after "under Section 7364", substituted "shall be" for ", if any, become" after "penalties and interest", and deleted "on account for all motor vehicle fuel used, delivered or sold" after "immediately due and payable" in the first sentence; substituted "sold, or delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle, and" for "used, delivered, or sold and" after "amount of motor vehicle fuel", deleted ", adding to the tax a penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater," after "immediately the tax on the amount" in the second sentence; added the third sentence to subdivision (a); added subdivisions (b), (c), and (d); and relettered former subdivision (c) as subdivision (e).