Laws, Regulations, and Annotations

Lawguide Search

BTLG Table of Contents > Motor Vehicle Fuel Tax Regulations

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)

• 1101 Motor Vehicle Fuel
• 1105 Tax-Paid Fuel and Ex-Tax Fuel
• 1111 Highway

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)

• 1132 Shipments Out of the State
• 1134 Sales to the United States
• 1137 Exempt Sales of Jet Fuel

Article 4. Deposits

• 1146 Deposit in Lieu of Surety Bonds [Repealed.]

Article 5. Returns and Payments (View article)

• 1160 Payment by Electronic Funds Transfer
• 1161 Tax Paid Twice on Motor Vehicle Fuel

Article 6. Records (View article)

• 1177 Records of Aircraft Jet Fuel Dealer
• 1178 Records