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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 3.5. Collection of Tax by Vendor.
Article 1. Collection of Tax by Vendor1
Section 8735
8735. Applicability of other provisions. The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to any user.
History—Added by Stats. 1953, p. 3598, in effect September 9, 1953.
1Stats. 1991, Ch. 770, in effect January 1, 1992, added "Article 1. Collection of Tax by Vendor." immediately preceding Section 8732.