Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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)

Article 3. Exemptions (View article)

Article 4. Deposits

Article 5. Returns and Payments (View article)

Article 6. Records (View article)