Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 3. Permits.

Article 1. User

Section 8701

8701. To whom issued. Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.

History—Stats. 1983, Ch. 1000, in effect January 1, 1984, added "(a)" before "Every" in the first sentence, and added subdivision (b). Stats. 1984, Ch. 512, effective July 17, 1984, subdivision (c) operative only until December 31, 1984, deleted "first" before "secure" in (a), substituted "without a currently valid" for "not acquired … with a" before "use fuel tax" in (b), added (c) and (d) and all text therein. Stats. 1995, Ch. 555, in effect January 1, 1996, deleted subdivision letter "(a)" and deleted subdivisions (b), (c), and (d) which provided a $500 penalty for using fuel without a use fuel permit.