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BTLG Table of Contents > Use Fuel Tax Law > Chapter 4 > Section 8751

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 4. Determinations.

Article 1. Returns and Payments

Section 8751

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8751. Due date of tax. The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.

History—Stats. 1953, p. 3653, in effect September 9, 1953, substituted "twenty-fifth" for "fifteenth" day. Stats. 1967, p. 1380, operative December 1, 1967, substituted "last" for "twenty-fifth" day. Stats. 1983, Ch. 323, in effect July 21, 1983, operative August 1, 1983, substituted "15th" for "last" before "day". Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th" for "15th" before "day." Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "quarterly on or … each quarterly period" for "monthly on or before the 25th day of the month following each calendar month" after "due and payable".