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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Table of Contents
Federal Laws Relating to State Taxation
California Constitutional Provisions
Chapter 1. General Provisions and Definitions. | (View entire chapter)
- 7301 Title
- 7302 Construction
- 7303 "Aircraft"
- 7304 "Alcohol"
- 7305 "Approved terminal or refinery"
- 7306 "Aviation gasoline"
- 7307 "Blended motor vehicle fuel"
- 7308 "Blender"
- 7309 "Bulk transfer"
- 7310 "Bulk transfer/terminal system"
- 7311 "Enterer"
- 7312 "Entry"
- 7313 "Finished gasoline"
- 7314 "Fuel tank"
- 7315 "Gallon"
- 7316 "Gasoline"
- 7317 "Gasoline blendstocks"
- 7318 "Gasohol"
- 7319 "Highway"
- 7320 "Highway vehicle operator/fueler"
- 7321 "In this state"
- 7322 "Industrial user"
- 7323 "Licensed industrial user"
- 7324 "Licensed supplier"
- 7325 "Motor vehicle"
- 7326 "Motor vehicle fuel"
- 7327 "Motor vehicle fuel-powered highway vehicle"
- 7328 "Motor vehicle fuel-powered train"
- 7329 "Person"
- 7330 "Pipeline"
- 7331 "Pipeline operator"
- 7332 "Position holder"
- 7333 "Rack"
- 7334 "Refiner"
- 7335 "Refinery"
- 7336 "Removal"
- 7337 "Sale"
- 7338 "Supplier"
- 7339 "Terminal"
- 7339.1 "Fuel production facility"
- 7340 "Terminal operator"
- 7341 "Throughputter"
- 7342 "Train operator"
- 7343 "Vessel"
- 7344 "Vessel operator"
- 7345 "Tax-paid fuel"
Chapter 2. Imposition of Tax. | (View entire chapter)
- 7360 Levy of tax
- 7361 Floor stock tax
- 7361.1 Storage tax
- 7361.2 Storage tax
- 7362 Levy of tax; rack removal
- 7363 Levy of tax; other
- 7364 Levy of tax; backup tax
- 7365 Blender liability
- 7366 Enterer liability
- 7367 Highway vehicle operator/fueler liability
- 7368 Position holder liability
- 7369 Refiner liability
- 7370 Terminal operator liability
- 7371 Terminal operator exclusion
- 7372 Two-party exchange
- 7373 Presumption of removal
Chapter 2.5. Aircraft Jet Fuel Tax. | (View entire chapter)
Article 1. Definitions
- 7385 Construction
- 7386 "Aircraft"
- 7387 "Aircraft jet fuel"
- 7388 "Aircraft jet fuel dealer"
- 7389 "Aircraft jet fuel user"
- 7390 "Fuel tank"
- 7391 "Use"
Article 2. Imposition of Tax
Article 3. Permit—Aircraft Jet Fuel Dealer
Article 4. Administrative Provisions
Article 5. Disposition of Proceeds
Chapter 3. Exemptions. | (View entire chapter)
- 7401 Exemptions
- 7402 Exemption certificate; gasoline blendstock
- 7403 Exemption certicate; train operator
- 7403.1 Train operator license
- 7403.2 Train operator report
- 7404 Exemption certificate; purchaser liability
- 7405 Misuse of exemption certificate
Chapter 4. Licenses and Bonds. | (View entire chapter)
Article 1. License for Supplier
Article 2. License for Industrial User
Article 3. License for Pipeline Operator, Train Operator, and Vessel Operator
Article 4. Security
- 7486 Bond requirements [Repealed.]
- 7486 Security requirements
- 7487 Amount of bond [Repealed.]
- 7487 Security; payment on account
Article 5. Denial of License
Article 6. Revocation of License
- 7505 Revocation of license
- 7506 Revocation because of nonuse
- 7507 Notice of revocation
- 7508 Cancellation or revocation of licenses; hearings
- 7509 Tax liability upon revocation
- 7510 Reinstatement
- 7511 Unlawful operation after revocation
Article 7. Licensing of Locations
Chapter 5. Determinations and Payments. | (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
- 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 Application of article
- 7659.1 Prepayment
- 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
- 7660 Determination if no return made; penalty
- 7661 Interest on determination
- 7662 Penalty in case of fraud
- 7663 Notice of determination
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
- 7705 Penalty for nonpayment; expiration date
- 7706 Interest
- 7707 Service of notice
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
- 7726 Immediate liability for tax
- 7727 Immediate liability for backup tax
- 7728 Jeopardy determination collection
- 7729 Court action
- 7730 Prima facie evidence
- 7731 Cumulative remedies
- 7732 Penal action
Chapter 6. Collection of Tax. | (View entire chapter)
Article 1. Security for Tax
- 7851 Notice of delinquency to creditors
- 7852 Nontransfer of credits
- 7853 Report of credits to Controller
- 7854 Liability for transfer after notice
- 7855 Notice of levy
Article 1.5. Suit for Tax
- 7861 Request by Controller
- 7862 Duty of Attorney General
- 7863 Partial payment no bar to action
- 7864 Attachment
- 7865 Certificate; prima facie evidence
Article 2. Lien of Tax
- 7871 Lien; priority of [Repealed.]
- 7872 Recording certificate; lien [Repealed.]
- 7872 Liens; perfection and enforceability of
- 7873 Release of lien [Repealed.]
- 7873.5 Unenforceable lien [Repealed.]
Article 2.5. Warrant for Collection of Tax
Article 3. Seizure and Sale
- 7891 Seizure and sale by Controller
- 7892 Notice of sale
- 7893 Sale of property
- 7894 Controller may bid
- 7895 Disposition of proceeds
Article 4. Collection of Tax from Deposited Security
Article 5. Sale of State-Acquired Property
- 7931 Sale of State-acquired property by Controller
- 7932 Publication of notice of sale
- 7933 Sale of property
- 7934 Distribution of proceeds
- 7935 Title of purchaser
Article 6. Payment on Termination of Business
- 7956 Discontinuance notice of distribution
- 7957 Notice; form of
- 7958 Tax due concurrently with termination of business
- 7959 Liability of purchaser
Article 7. Miscellaneous Provisions
Chapter 7. Overpayments and Refunds. | (View entire chapter)
Article 1. Refunds on Certain Sales
- 8101 Refunds on certain sales
- 8101.1 Refund; United States Department of Agriculture roads
- 8101.5 Refund; aircraft [Repealed.]
- 8101.5 No refund; aircraft
- 8101.6 Refund; public transportation
- 8101.7 Refund; vessel
- 8102 Claim for refund
- 8103 Amount of refund
- 8103.5 Penalty for false claim
- 8104 Controller may examine records of claimant
- 8104.5 Controller's extension of time for filing for refund
- 8105 Time for filing refund claims
- 8106 Credit in lieu of refund
- 8106.1 Credit in lieu of refund; foreign consulate sales [Repealed.]
- 8106.5 Credit in lieu of refund; exported fuel [Repealed.]
- 8106.7 Credit in lieu of refund; qualified distributor [Repealed.]
- 8106.8 Credit in lieu of refund; tax-paid fuel removed at rack [Repealed.]
- 8107 No refund on losses
- 8108 Interest
- 8109 Claim payment deadline
Article 2. Claim for Refund
- 8126 Refund in case of excess payments
- 8127 Credits and refunds
- 8127.5 Excess tax reimbursement
- 8127.6 Tax reimbursement; qualified distributor [Repealed.]
- 8128 Claim; limitation period
- 8128.1 Claim limitation; financially disabled
- 8129 Form and content of claim
- 8130 Interest on erroneous overpayments
- 8131 When interest not allowed
Article 3. Suit for Refund
- 8146 Injunction forbidden
- 8147 Action for refund
- 8148 Action; limitation period
- 8149 When refund claim not acted upon
- 8149.5 Failure to bring timely suit
- 8150 Judgment credits and refunds
- 8151 Interest on judgment
- 8152 Judgment for assignee forbidden
Article 4. Recovery of Erroneous Refunds
- 8171 Controller's recovery of erroneous refunds
- 8172 Place of trial
- 8173 Rules of procedure
- 8174 Interest on erroneous refunds
Article 5. Cancellations
Chapter 8. Administration. | (View entire chapter)
Article 1. Administration
- 8251 Administration procedure
- 8252 Administrative representatives
- 8253 Examination of licensee records
- 8254 Special conferences
- 8255 Furnishing information to governmental officials
- 8256 Certificate of notice
- 8257 Information confidential; tax preparer
- 8258 Board determines which accounts are eligible
- 8258.1 Eligibility
- 8258.2 Information required to conduct self-audit
- 8258.3 Authority to examine records
- 8258.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 8260 Administration
- 8261 Taxpayers' Rights Advocate
- 8262 Education and information program
- 8263 Annual hearing with taxpayers
- 8264 Preparation of statements by board
- 8265 Limit on revenue collected or assessed
- 8266 Evaluation of employee's contact with taxpayers
- 8267 Plan to timely resolve claims and petitions
- 8268 Procedures relating to protest hearings
- 8269 Reimbursement of taxpayer
- 8270 Investigation for nontax administration purposes
- 8272 Release of levy
- 8273 Exemptions from levy
- 8276 Revocation or suspension of license
- 8277 Disregard by board employee or officer
- Uncodified Sections
Chapter 9. Records. | (View entire chapter)
Chapter 10. Distribution of Proceeds. | (View entire chapter)
- 8351 Deposit of fund
- 8352 Appropriation of fund
- 8352.1 Fund expenditures
- 8352.2 Transfer to State Transportation Fund
- 8352.3 Transfer to Aeronautics Account
- 8352.4 Transfer to Harbors and Watercraft Revolving Fund
- 8352.5 Transfer to Agriculture Fund
- 8352.6 Transfer to Off-Highway Vehicle Fund [Repealed.]
- 8352.6 Transfer to Off-Highway Vehicle Fund
- 8352.7 Transfer to Off-Highway Vehicle Fund [Repealed.]
- 8352.8 Transfer to State Highway Account [Repealed.]
- 8352.8 Transfer to Conservation and Enforcement Services Account
- 8352.9 Withhold of report preparation costs
- 8353 Transfer to Highway Users Tax Fund
- 8359 Revolving fund
- 8360 Expenses of court action
Chapter 11. Violations. | (View entire chapter)
- 8401 Penalty for fraudulent export statement
- 8402 Penalties
- 8403 Unlicensed operations; penalty
- 8404 False or fraudulent return; intent to evade
- 8405 Additional misdemeanor and fine
- 8406 Limitation period
- 8407 Restitution order collection
Chapter 12. Metropolitan Transportation Commission. | (View entire chapter)
- 8500 Construction
- 8501 Definitions
- 8502 Authority to levy tax
- 8503 Required expenditure plan
- 8504 Authority to levy tax; voter approval
- 8505 Participating counties
- 8506 Contract to administer
- 8507 Rules and regulations
- 8508 Transmittal of revenue
- 8509 Disposition of revenue
- 8510 Compliance by project sponsors
- 8511 Periodic review of plan
- 8512 Amending of expenditure plan
- 8513 Issuance of bonds
- 8514 Payment of bonds
- 8515 Limited tax bonds
- 8516 Required elements of bond resolution
- 8517 Rate of bond interest
- 8518 Redemption of bonds prior to maturity
- 8519 Payment of principle and interest
- 8520 Required elements of bonds
- 8521 Sales of bonds
- 8522 Delivery and payment for bonds
- 8523 Disposition of bond proceeds
- 8524 Retirement of bonds
- 8525 Authority to borrow funds
- 8526 Bonds qualify as trust fund investments