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Business Taxes Law Guide—Revision 2026
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
- Chapter 1. General Provisions and Definitions. §§ 8601–8621
- Chapter 2. Imposition of Tax. §§ 8651–8657
- Chapter 2.5. International Fuel Tax Agreement. § 8691
- Chapter 3. Permits. §§ 8701–8716
- Chapter 3.5. Collection of Tax by Vendor. §§ 8732–8735
- Chapter 4. Determinations. §§ 8751–8880
- Chapter 5. Collection of Tax. §§ 8951–9036