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Business Taxes Law Guide—Revision 2025
Use Fuel Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes
Chapter 2. Use Fuel Tax (View all)
Article 1. General Provisions and Definitions
- 1300 Forward [Repealed.]
- 1301 Fuel
- 1302 Motor Vehicle
- 1303 Highway
- 1304 User
- 1305 Fuel Tank
- 1306 Vendor
- 1307 Vendor's Permit
- 1308 Wholesaler [Repealed.]
Article 2. Imposition of Tax
- 1316 Exempt Uses of Fuel in Motor Vehicle
- 1316.5 Exemption Certificates [Repealed.]
- 1317 Allowance of Credit or Refund of Tax Paid to Vendor
- 1318 Vendor's Liability for the Tax
- 1319 Vehicle Fuel Tank Deliveries Without Payment of Tax
- 1320 Vehicle Fuel Tank Deliveries for Off-Highway Use
- 1321 Allowances for Pumping Liquefied Petroleum Gas
- 1322 Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks
- 1323 Passenger Carriers—Transit Partial Exemption
- 1324 Fuel Used with Systems Approved by the Air Resources Board [Repealed.]
- 1325 Annual Flat Rate Fuel Tax
Article 3. Reports and Records
- 1331 Return of User
- 1331.1 Privately Operated Passenger Automobile and Small Commercial Vehicles—When User's Permit and Tax Returns are not Required
- 1331.2 Payment by Electronic Funds Transfer
- 1331.5 Weekly Returns and Payments of Vendor
- 1331.6 Credit for Bad Debt Losses of Vendors
- 1332 Records
- 1333 Records of Vendors, Invoices and Receipts [Repealed.]
- 1334 Successor's Liability
- 1335 Relief of Liability
- 1336 Innocent Spouse or Registered Domestic Partner Relief from Liability