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Business Taxes Law Guide—Revision 2025
Motor Vehicle Fuel Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration—Business Taxes (State Board of Equalization – Business Taxes, See Chapters 6 and 9.9)
Chapter 1. Motor Vehicle Fuel Tax (View entire chapter)
Article 1. General Provisions and Definitions (View article)
Article 2. Imposition of Tax (View article)
- 1120 Returned Sales
- 1122 Conversion Factor
- 1123 Supplier
- 1124 Relief from Liability
- 1124.1 Innocent Spouse or Registered Domestic Partner Relief from Liability
- 1125 Two-Party Exchange
Article 3. Exemptions (View article)
Article 4. Deposits
- 1146 Deposit in Lieu of Surety Bonds [Repealed.]