Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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 entire article)

Article 2. Imposition of Tax (View entire article)

Article 3. Exemptions (View entire article)

Article 4. Deposits

Article 5. Returns and Payments (View entire article)

Article 6. Records (View entire article)