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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 (View entire chapter)
Article 1. Returns, Reports, and Payments
- 7651 Return
- 7652 Return; throughputter [Repealed.]
- 7652.5 Report; terminal operator
- 7652.7 Report; pipeline operator and vessel operator
- 7652.8 Report; train operator
- 7653 Return; floor stock tax
- 7653.1 Return; storage tax [Repealed.]
- 7653.2 Return; storage tax
- 7654 Penalty; failure to file report or incomplete report [Repealed.]
- 7655 Penalty; failure to pay
- 7655.5 Interest; daily basis [Repealed.]
- 7655.5 Interest; daily basis
- 7656 Extension of time
- 7656.5 Extension of time; state of emergency proclamation
- 7657 Excusable delay
- 7657.1 Excusable delay; reliance on Board advice
- 7657.5 Relief of spouse
- 7658 Disaster
- 7658.1 Relief of interest
- 7658.5 Application of payment to delinquent tax liabilities
Article 2. Prepayments
- 7659.2 Prepayment form; when due
- 7659.3 Credit for prepayment
- 7659.4 Determination of estimated measure of tax liability
- 7659.5 Penalty for late prepayment
- 7659.6 Delinquent prepayment but timely return and payment; penalty
- 7659.7 Penalty in case of negligence or intentional disregard
- 7659.8 Service of notice
Article 2.5. Payment by Electronic Funds Transfer
- 7659.9 Electronic funds transfer program
- 7659.91 Relief of penalty
- 7659.92 Definitions
- 7659.93 Electronic filing
Article 3. Determination If No Return Made
Article 4. Deficiency Determinations
- 7670 Basis of deficiency determination
- 7671 Notice of determination
- 7672 Deficiency determination penalty
- 7673 Fraudulent deficiency determination penalty
- 7674 Deficiency determination interest
- 7675 Deficiency determination statute of limitation
- 7675.1 Limitation; deficiency determination; decedent
- 7676 Extension of statutory period by agreement
Article 5. Jeopardy Determinations and Weekly Payments
- 7698 Jeopardy determinations
- 7699 Determination final unless petition for redetermination filed
- 7700 Petition for redetermination; security
- 7700.5 Administrative hearing
- 7701 Weekly payment requirements
- 7702 Monthly return; additional requirement
- 7703 Revocation of license
- 7704 Special jeopardy determination; collection
Article 6. Redeterminations
- 7710 Petition for redetermination
- 7710.5 Form and content
- 7711 Redetermination decision final
- 7711.5 Changing amount of determination
- 7712 Decision; final date of
- 7713 Final determination penalty
- 7714 Offsets
- 7715 Deposit of funds
- 7716 Notice to Controller
Article 7. Payments by Unlicensed Persons
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.