Revenue and Taxation Code
Part 29 of 36 · provisions 5,601–5,800
This section says the act is known as the Revenue and Taxation Code.
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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.
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- 60205. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Exempt bus operators must file tax returns with the board and send payment for the tax due by the end of the next calendar month.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60205. Each exempt bus operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of diesel fuel used in the exempt bus operation by him or her within this state during each calendar month, or the monthly period ended during that calendar month as the board may authorize, the amount of tax pursuant to Section 60502.2 due for the month covered by the return, and any other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the calendar month following the monthly period to which it relates, together with a remittance payable to the board for the amount of tax due for that period. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2002, Ch. 459, Sec. 39. Effective January 1, 2003.) - 60205.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Government entities must file returns with the board and a remittance by the due date; the board may also require non-monthly filing, and eligible government entities get a credit for diesel fuel tax paid to a retail vendor.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60205.5. (a) Each government entity shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of dyed diesel fuel and undyed diesel fuel used in a diesel-powered highway vehicle during each calendar month, or the monthly period ending during the calendar month covered by the return, and any other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the calendar month following the monthly period to which it relates, together with a remittance payable to the board for the amount of tax due for that period. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) A government entity that has paid diesel fuel tax to a retail vendor that sold the diesel fuel to the government entity shall be allowed a credit on its tax return for the tax paid to the retail vendor. (Amended by Stats. 2002, Ch. 459, Sec. 40. Effective January 1, 2003.) - 60206. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Qualified highway vehicle operators must file monthly returns with the board in the board’s prescribed form, and pay the tax due with the return.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60206. Each qualified highway vehicle operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of diesel fuel subject to the backup tax that was delivered into the fuel tank of a diesel-powered highway vehicle within this state during each calendar month, or the monthly period ended during that calendar month as the board may authorize, the amount of tax due for the month covered by the return, and any other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the calendar month following the monthly period to which it relates, together with a remittance payable to the board for the amount of tax due for that period. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2001, Ch. 429, Sec. 66. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.) - 60207. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Late filing or late payment triggers a 10% penalty, and late payment also accrues interest.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60207. (a) Any person who fails to pay the amount of tax shown to be due by that person’s return on or before the last day of the month following the reporting period to which it relates, shall pay a penalty of 10 percent of the tax, together with interest on that tax at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable to the state until the date of payment. (b) Any person who fails to file a return in accordance with the due dates set forth in Article 1 (commencing with Section 60201) shall pay a penalty of 10 percent of the amount of taxes with respect to the period for which the return is required. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return is required for any one return. (Amended by Stats. 2000, Ch. 923, Sec. 73. Effective January 1, 2001.) - 60207.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If the department finds interest at the monthly rate would be inequitable, it must compute interest at the modified adjusted daily rate for qualifying electronic tax payments made one business day late.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60207.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur: (1) The payment of tax was made one business day after the date the tax was due. (2) The person was granted relief from all penalties that applied to that payment of tax. (3) The person files a request for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum, as defined in subdivision (a) of Section 6591.5, determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department. (e) This section only applies to electronic payments of taxes. (Amended by Stats. 2021, Ch. 432, Sec. 172. (SB 824) Effective January 1, 2022.) - 60208. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may extend the time to file reports or returns or pay tax, and a person who gets an extension must pay interest on the unpaid tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60208. (a) Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 14. (AB 1559) Effective September 9, 2016.) - 60208.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
During a state of emergency, the department may extend certain tax reporting or payment deadlines for up to three months.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60208.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 110. (SB 1496) Effective January 1, 2023.) - 60209. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A person may get relief from certain tax penalties if the department finds the delay was caused by reasonable cause and beyond the person’s control, and the person generally must file a sworn statement with the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60209. (a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 60207, 60250, 60301, 60338, and 60355. (b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 111. (SB 1496) Effective January 1, 2023.) - 6021. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )
Sales tax applies to vending machine receipts on Army, Navy, or Air Force installations when the machines dispense taxable tangible personal property.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6021. Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force installations and dispensing tangible personal property of a kind the gross receipts from the retail sale of which are subject to tax. This section shall not be deemed to require payment of sales tax measured by receipts of such operators who lease the machines to exchanges of the Army, Air Force, Navy or Marine Corps which acquire title to and sell the merchandise through the machines to authorized purchasers from such exchanges. The term “operator,” as used herein, means any person who owns or possesses vending machines and who controls the operations of the machines, as by placing the merchandise therein or removing the coins therefrom, and who has access thereto for any purpose connected with the sale of merchandise through the machines, and whose compensation is based, in whole or in part, upon receipts from sales made through such machines. (Added by Stats. 1959, Ch. 416.) - 60210. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A person may get relief from diesel fuel tax, penalties, and interest if the board finds the person missed a timely return or payment because they reasonably relied on written advice from the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60210. (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) The liability for taxes applied to a particular activity or transaction that occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, that renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information that the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60210.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
This section lets one spouse be relieved from certain diesel fuel tax liability if the understatement or unpaid tax was attributable to the other spouse and the claiming spouse did not know, had no reason to know, and relief would be equitable.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60210.5. (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of tax liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar months or quarters subject to the provisions of this part, but shall not apply to any calendar month or quarter that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a supplier entering, removing, or selling taxable diesel fuel, an interstate user, an exempt bus operator, or a highway vehicle operator using taxable diesel fuel to which the understatement is attributable. If neither spouse rendered substantial services as a supplier, interstate user, exempt bus operator, or highway vehicle operator, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 56. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.) - 60211. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The department may relieve interest on late diesel fuel tax returns or payments if the failure was due to a disaster and happened despite ordinary care and no willful neglect. A person normally must file a statement under penalty of perjury, but this filing is not required for certain emergency-area relief, which is time-limited.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60211. (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 60207, 60208, 60250, 60302, and 60339. (b) Except as provided in subdivision (c), person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 112. (SB 1496) Effective January 1, 2023.) - 60212. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may relieve some or all interest if a tax-payment failure was caused by an unreasonable error or delay by a board employee, and an applicant must file a sworn statement with the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60212. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 36. Effective January 1, 2002.) - 6022. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )
This section says that “Vehicle” and “motor vehicle” mean what Sections 415 and 670 of the Vehicle Code say they mean, for this part of the code.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6022. “Vehicle” and “motor vehicle,” as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code. (Added by Stats. 1963, Ch. 1858.) - 6023. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )
This section defines “mobile transportation equipment” and lists what is included and excluded.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6023. “Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”), truck tractors, truck trailers, dollies, bogies, chassis, reusable cargo shipping containers, aircraft and ships, and tangible personal property which is or becomes a component part of such equipment. “Mobile transportation equipment” does not include passenger vehicles as defined in Section 465 of the Vehicle Code, trailers and baggage containers designed for hauling by passenger vehicles, or “one-way rental trucks” as defined and identified pursuant to Section 6024. (Added by Stats. 1971, Ch. 1777.) - 6024. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )
The section defines “one-way rental trucks” and requires the rental business to tell the customer that the vehicle is designated as such and that any rental-based taxes may apply.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6024. “One-way rental trucks” are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer’s gross vehicle weight rating of 24,000 pounds, which are principally employed by a person in the rental business in being leased out for short-term periods of not more than 31 days to individual customers for one-way or local hauling of personal property of the customers, and which upon acquisition or being employed in this state by the person are identified to the board, in such manner as the board may prescribe, for employment in such one-way or local hauling. Upon the leasing of such a truck to a customer, the person shall make known to the customer the fact that the vehicle is designated as a one-way rental truck and any taxes imposed by this part which are payable measured by the rentals. (Added by Stats. 1971, Ch. 1777.) - 6025. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
This chapter is named the “Streamlined Sales Tax Project.”
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6025. This chapter shall be known as and referred to as the “Streamlined Sales Tax Project.” (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 60250. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )
Certain taxpayers must pay diesel fuel tax amounts by electronic funds transfer, and smaller-liability taxpayers may do so only with board approval.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. ) ## 60250. (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated tax liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the board. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 60201). Payment is deemed complete on the date the electronic funds transfer is initiated if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes with respect to the period for which the return is required. (e) Any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted. (f) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 60301) or Article 3 (commencing with Section 60310), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated tax liability averages twenty thousand dollars ($20,000) or more per month, the board may consider tax returns filed pursuant to this part and any other information in the board’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due for any one return. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 60207. (i) The board shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2005, Ch. 519, Sec. 23. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 60251. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )
A person may be relieved of the specified penalty if the board finds the payment failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and not due to willful neglect.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. ) ## 60251. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 60250. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2000, Ch. 923, Sec. 76. Effective January 1, 2001.) - 60252. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )
This section defines electronic funds transfers and related payment methods, and assigns who must pay certain banking costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. ) ## 60252. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 60250 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2000, Ch. 923, Sec. 76. Effective January 1, 2001.) - 60253. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )
Electronic-media tax documents must be filed and authenticated in the form the board prescribes, and the board may later revoke approval and require normal filing.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. ) ## 60253. (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (d) Upon written approval of the board, a person may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the person under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board, in its sole discretion, may rescind its approval and require a person to file reports as specified in subdivision (a). (Added by Stats. 2001, Ch. 429, Sec. 68. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.) - 6026. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
This section defines key terms used in the Streamlined Sales Tax Project.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6026. For purposes of this act: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement. (b) “Board” means the board of governance, as defined in this act, or the board’s designee. (c) “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. (d) “Certified service provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions. (e) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. (f) “Sales tax” means the tax levied by Chapter 2 (commencing with Section 6051) of Part 1 of Division 2 of the Revenue and Taxation Code. (g) “Purchaser” means a person to whom a sale of tangible personal property is made or to whom a service is provided. (h) “Seller” means any person making sales, leases, or rentals of personal property of services. (i) “Sourcing” means determining the tax situs of a transaction. (j) “State” means any state of the United States and the District of Columbia. (k) “Signatory state” means a state that has entered into the agreement. (l) “Use tax” means the tax levied by Chapter 3 (commencing with Section 6201) of Part 1 of Division 2 of the Revenue and Taxation Code. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 6027. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
This section creates a Board of Governance and requires it to vote for the state, report quarterly, and recommend needed statute changes related to the agreement.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6027. (a) There is created in state government a Board of Governance consisting of two Members of the Senate chosen by the Senate Committee on Rules, one of whom shall belong to the majority party and one of whom shall belong to the minority party, two Members of the Assembly chosen by the Speaker of the Assembly, one of whom shall belong to the majority party and one of whom shall belong to the minority party, one member of the State Board of Equalization, one member of the Franchise Tax Board, and one member of the Governor’s Department of Finance. (b) The board may represent this state in all meetings, limited only to those states that are also authorized by statute to enter into the agreement. The board shall vote on behalf of this state and shall represent the position of this state in all matters relating to the adoption of or amendments to the agreement. (c) The board shall report quarterly to the Assembly and Senate Revenue and Taxation Committees on the board’s progress in negotiating the agreement and shall recommend to the committees the state statutes required to be added, amended, or otherwise modified for purposes of substantially complying with the agreement. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 6028. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
Joining the Streamlined Sales Tax Project does not change California law, and any state implementation of the agreement must be done by separate legislative act(s).
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6028. The state’s decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or otherwise modify, in whole or in part, any provision of the law of this state. Implementation of any provision of the agreement in this state, whether adopted before, at, or after this state’s adoption of the agreement, shall be exclusively done by a separate act or acts of the Legislature. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 6029. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
The board may not enter into the agreement unless the agreement makes each state follow listed sales-and-use-tax requirements.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6029. The board may not enter into the agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement shall set restrictions to limit over time the number of state rates. (b) The agreement shall establish uniform standards for the following: (1) The sourcing of transactions to taxing jurisdictions. (2) The administration of exempt sales. (3) Sales and use tax returns and remittances. (c) The agreement shall provide a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (d) The agreement shall provide that registration with the central registration system and the collection of sales and use taxes in the signatory states does not by itself determine whether the seller has nexus with a state for any tax. (e) The agreement shall provide for reduction of the burdens of complying with local sales and use taxes through the following: (1) Restricting variances between the state and local taxes bases. (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions. (3) Restricting the frequency of changes in local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes. (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (f) The agreement shall outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement shall allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes or state and local governments under various levels of complexity. (g) The agreement shall require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member. (h) The agreement shall require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (i) The agreement shall provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 6030. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
This section says the agreement is an accord among cooperating sovereigns and creates a mechanism for member states to work together on sales and use taxes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6030. The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 60301. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
If a person does not file the required return on time, the board must estimate the diesel fuel activity, determine the tax due, and add a 10% penalty.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60301. If any person fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the diesel fuel removals, entries, sales, deliveries, or use for the period for which he or she made no return within the time required. Upon the basis of this estimate, the board shall determine the tax due from the person, and shall add to the tax a penalty of 10 percent thereof. The board may make a determination for more than one period and may make one or more determinations for the same period. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60302. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
A determination made under this section must bear interest, excluding penalties, at the modified adjusted rate per month until payment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60302. Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60303. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
If a person’s failure to file a return is due to fraud or intent to evade tax, an extra 25% penalty is added, on top of the 10% penalty in Section 60301.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60303. If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10-percent penalty provided in Section 60301. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60304. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
After making its determination, the board must promptly give the delinquent person written notice of the estimate, including tax, interest, and penalty.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60304. Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6031. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )
This section limits the agreement’s benefit to the state and member states and bars people from using it to sue, defend, or challenge state actions.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6031. (a) The agreement shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement. (b) Consistent with subdivision (a), no person shall have any cause of action or defense under the agreement or by virtue of this state’s decision to join the Streamlined Sales Tax Project. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement. (c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.) - 60310. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If the board is not satisfied with a return, it may determine the deficiency tax owed based on the return or other information it has.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60310. If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be paid by the person based upon information contained in the return or upon any information in the possession of the board. The board may make a determination for more than one period and may make one or more determinations for the same period. When a business is discontinued, a determination may be made at any time thereafter within the period specified in Section 60315, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60311. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
The department must give the person written notice of its determination and may serve that notice by mail, personal delivery, or secure electronic transmission in specified cases.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60311. The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the person at that person’s address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility maintained or provided by the United States Postal Service, without extension of time for any reason. (b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of that delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (c) (1) By delivering the notice electronically via secure transmission when either of the following applies: (A) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 119. (SB 1528) Effective January 1, 2025.) - 60312. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If a deficiency determination is due in part to negligence or intentional disregard of the law or regulations, a 10% penalty must be added.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60312. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60313. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If a deficiency determination includes any amount due to fraud or intent to evade the tax, a 25% penalty is added to the determination.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60313. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount of the determination shall be added thereto. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60314. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
Deficiency determinations must bear interest at a rate tied to Section 6591.5, starting after the reporting period and continuing until payment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60314. All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the calendar month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60315. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
A deficiency determination notice must usually be served within 3 years, but within 8 years if there was a failure to make a return.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60315. Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served to the person within three years after the last day of the calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later. In the case of a failure to make a return, the notice of determination shall be served within eight years after the date the return was due. (Amended by Stats. 2024, Ch. 499, Sec. 120. (SB 1528) Effective January 1, 2025.) - 60316. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If a deficiency arises during a decedent’s lifetime, the fiduciary of the estate or trust, or another person liable for the tax, must serve a notice of deficiency determination within four months after written request, in the form required by the department.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60316. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 121. (SB 1528) Effective January 1, 2025.) - 60317. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
A deficiency notice can be served late if the taxpayer gives written consent before the original deadline expires.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60317. If before the expiration of the time prescribed in Section 60315 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 122. (SB 1528) Effective January 1, 2025.) - 60330. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
If the board believes tax collection will be delayed and jeopardized, it must determine the tax amount and note that fact on the determination.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60330. If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60331. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
If the jeopardy determination amount is not paid within 10 days after notice is served, the determination becomes final unless a redetermination petition is filed within that time.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60331. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within 10 days, and the delinquency penalty and interest provided in Article 5 (commencing with Section 60350) shall attach to the amount specified. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60332. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
A person subject to a jeopardy determination may ask for redetermination, but must file the petition with the board within 10 days after notice is served and must deposit any security the board considers necessary when filing.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60332. The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 60350). That person shall, however, file the petition for redetermination with the board within 10 days after the service upon that person of notice of the determination. At the time of filing the petition for redetermination, the person shall deposit with the board that security as the board may deem necessary to ensure compliance with this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60333. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
A person subject to a jeopardy determination may ask the board for an administrative hearing, but the application must be filed within 30 days, in writing, with specific factual and legal grounds.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60333. (a) In accordance with rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (1) To establish that the determination is excessive. (2) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (3) To request the release of all or a part of the property to the person. (4) To request a stay of collection activities. (b) The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 60332 that security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 60331 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60334. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
If the board thinks it is necessary to ensure tax payment, it may require a supplier to make weekly returns and payments.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60334. If the board deems it necessary in order to ensure payment to the state of the amount of taxes due from any supplier under this part, it may require the supplier to make returns and payments of taxes on a weekly basis. The supplier shall then file a return each Tuesday showing the total number of gallons of diesel fuel removed, entered or sold by him or her during the week ending the Saturday next preceding, the amount of tax due for that week, and any other information as the board deems necessary for the proper administration of this article. The return shall be accompanied by a remittance payable to the board for the amount of tax due for the period covered. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60335. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
A supplier required to make weekly payments must still file the verified monthly return required by Article 1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60335. A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with Section 60201). (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60336. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
A supplier in the weekly-installment tax category must file weekly returns and pay the full amount as the board prescribes, or the supplier’s license may be revoked immediately.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60336. Whenever any supplier who is required to pay tax in weekly installments as provided by Section 60334 fails to make a weekly return or to pay the full amount in accordance with the terms and conditions prescribed by the board, the supplier’s license may be revoked forthwith. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60337. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
If a supplier misses a weekly return or payment, the unpaid installment becomes immediately due, and the board must make a jeopardy determination and collect the tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60337. If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the supplier under Section 60334, the full amount of the installment becomes immediately due and payable. The board shall thereupon make a jeopardy determination under Section 60330 and the board shall forthwith collect the tax due from the supplier in the manner prescribed by Chapter 6 (commencing with Section 60201) and Chapter 7 (commencing with Section 60401). All provisions of those chapters, where relevant, apply to collections required to be made under this article. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60338. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
If a supplier does not pay a weekly tax installment when due, a 5% penalty applies; if it is still unpaid at month-end, a 10% penalty applies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60338. If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s weekly return on the Tuesday when required to be paid, a penalty of 5 percent shall be added thereto. In addition, if any weekly installment of tax remains unpaid on the last day of the calendar month following the month during which the last of the removals, entries, or sales occurred on which the weekly installment was levied, a penalty of 10 percent of the installment, exclusive of penalties, shall be added thereto. The weekly installment shall be deemed not paid or unpaid on any particular day: (a) If not paid prior to 5 p.m. of that day, when paid in person. (b) If the envelope in which the remittance is enclosed bears a post office cancellation mark dated later than that day, when paid by mail. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60339. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
Jeopardy determinations, except penalties, must bear monthly interest at the modified adjusted rate until paid.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60339. All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the reporting period for which the amount or any portion thereof should have been returned until the date of payment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60340. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
A required notice under this article may be served using the same method prescribed for serving notice of a deficiency determination.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60340. Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 123. (SB 1528) Effective January 1, 2025.) - 60350. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
A person assessed by the board may ask for a redetermination within 30 days after notice is given.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60350. Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310) may petition for a redetermination within 30 days after the date the notice thereof is given to him or her. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60351. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
A petition for redetermination must be written and must state the specific grounds for the petition.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60351. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60352. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
If a redetermination petition is filed within 30 days, the board must reconsider the determination and, if requested, hold an oral hearing with 10 days’ notice.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60352. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his or her petition, shall grant him or her an oral hearing and shall give 10 days’ notice of the time and place of the hearing. Service of notice shall be as prescribed by Section 60173. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60353. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may change a determination before it becomes final. It may increase the amount only if it asserts a claim at or before the hearing, and in some cases the claim must be made within eight years after the return due date.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60353. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 60303, 60313, or 60361 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60354. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
A board order or decision on a redetermination becomes final 30 days after notice is given to the person.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60354. The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person as prescribed by Section 60173. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60355. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
Board determinations become due and payable when final, and unpaid amounts get a 10% penalty.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60355. All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. Payment shall be made in the form of a remittance payable to the board and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the person for that purpose. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60356. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
When making a determination, the board may offset overpayments, related interest, penalties, and interest on underpayments against underpayments.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60356. In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on the underpayments and overpayments shall be computed in the manner set forth in Sections 60314 and 60524. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6040. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )
This section names the chapter the Marketplace Facilitator Act.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6040. This chapter shall be known as and referred to as the Marketplace Facilitator Act. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 60401. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may require a person to post security for compliance, set the amount within stated limits, and release it after three years of compliant filing and payment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60401. The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to deposit with it any security as it may determine appropriate. The amount of the security shall be fixed by the board but shall not be more than three times the estimated average monthly tax liability of the person. The total amount of security shall not be in excess of one million dollars ($1,000,000) where the person has established to the satisfaction of the board that this security, together with property to which the lien imposed by Section 60445 attaches, is sufficient security to ensure payment of taxes equivalent to three times the estimated average monthly tax liability of the person. The amount of the security may be increased or decreased by the board at any time. Any security in the form of cash or insured deposits in banks and savings and loan institutions shall be held by the board in trust to be used solely in the manner provided for in this section and Section 60406. Any security in the form of a bond or bonds shall be duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part, and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part. Security held by the board shall be released after a three-year period in which the person has filed all returns and paid all tax to the state or any amount of tax required to be collected and paid to the state within the time required. (Amended by Stats. 2003, Ch. 62, Sec. 293. Effective January 1, 2004.) - 60402. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may give notice of a delinquent or unpaid tax-related obligation to persons holding the taxpayer’s credits, property, or debts, and must notify state officers, departments, or agencies before they present a claim to the Controller.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60402. If any person is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against a person that remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the person, or owing any debts to the person. In the case of any state officer, department or agency, the notice shall be given to the officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60403. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
People who receive the notice must not transfer or otherwise dispose of the listed credits, personal property, or debts until the board consents or 60 days pass, whichever happens first.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60403. After receiving the notice, the persons so notified shall not transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires earlier. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60404. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
People notified under this section must promptly tell the board about credits, personal property, or debts they hold, control, or are owed.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60404. All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60405. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If a notified person transfers or disposes of property or debts that must be withheld during the notice period, that person can be liable to the state for the covered indebtedness.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60405. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of that transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60406. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If a person stops operating under this part, any qualifying security held by the board is treated as a payment toward the taxpayer’s liability.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60406. If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 60401 in the form of cash, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the person ceases to operate under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60407. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The department may serve a notice of levy to make persons holding a taxpayer’s property withhold and send the amount owed to the department.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60407. (a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a person liable for any amount under this part to withhold from those credits or other personal property the amount of any tax, interest, or penalties due from that person, or the amount of any liability incurred by the person under this part, and to transmit the amount withheld to the department at those times as it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, “payment” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. “Payment” does include any of the following: (1) Any payment due for services of an independent contractor, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Any payment or credit due or becoming due periodically as the result of an enforceable obligation to the person liable for the tax. (3) Any other payment or credit due or becoming due the person liable as the result of a written or oral contract for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 113. (SB 1496) Effective January 1, 2023.) - 60408. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If an employer withholds earnings for taxes and does not remit them, the board may determine the amount, notify the employer, and treat the unpaid amount like a tax deficiency.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60408. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines receiving information from a supplier or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant Section 60407 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 98. Effective January 1, 2001.) - 6041. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )
This section defines “marketplace,” “marketplace facilitator,” and “marketplace seller” for this chapter.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041. For purposes of this chapter, the following definitions shall apply: (a) “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller sells or offers for sale tangible personal property for delivery in this state regardless of whether the tangible personal property, marketplace seller, or marketplace has a physical presence in this state. (b) “Marketplace facilitator” means a person who contracts with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller’s products through a marketplace operated by the person or a related person and who does both of the following: (1) Directly or indirectly, through one or more related persons, engages in any of the following: (A) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller. (B) Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together. (C) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller. (D) Software development or research and development activities related to any of the activities described in paragraph (2), if such activities are directly related to a marketplace operated by the person or a related person. (2) Directly or indirectly, through one or more related persons, engages in any of the following activities with respect to the marketplace seller’s products: (A) Payment processing services. (B) Fulfillment or storage services. (C) Listing products for sale. (D) Setting prices. (E) Branding sales as those of the marketplace facilitator. (F) Order taking. (G) Providing customer service or accepting or assisting with returns or exchanges. (c) “Marketplace seller” means a person who has an agreement with a marketplace facilitator and makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by a marketplace facilitator, even if that person would not have been required to hold a seller’s permit or permits, or required to collect the taxes imposed pursuant to Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201), or a fee administered pursuant to Part 30 (commencing with Section 55001), had the sale not been made through that marketplace. (Amended by Stats. 2021, Ch. 421, Sec. 1. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 6041.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )
Some advertisers and referral websites are not treated as facilitating a sale under this chapter if they only refer purchasers to the seller and do not take part further in the sale.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.1. Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet link, or other similar means to complete the sale, and do not participate further in the sale are not facilitating a sale under this chapter. (Amended by Stats. 2019, Ch. 34, Sec. 2. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 6041.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )
This section defines when persons are related and specifies which charges and fees count as a “fee administered pursuant to Part 30,” including one item it excludes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.2. For purposes of this chapter, the following shall apply: (a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder. (b) (1) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a fee imposed pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code), and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code. (2) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100). (Amended by Stats. 2025, Ch. 17, Sec. 1. (SB 132) Effective June 27, 2025.) - 6041.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )
A delivery network company is not a marketplace facilitator unless it elects to be treated as one under this section.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.5. (a) Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter. (b) For purposes of this section, all of the following definitions shall apply: (1) “Delivery network company” means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products. (2) “Delivery services” means the pickup of one or more local products from a local merchant and delivery of the local products to a customer. “Delivery services” do not include any delivery requiring over 75 miles of travel from the local merchant to the customer. (3) “Local merchant” means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company. (4) “Local product” means any item, including food, other than freight, mail, or a package to which postage has been affixed. (c) Notwithstanding subdivision (a), a delivery network company that meets the definition set forth in subdivision (b) of Section 6041 may elect, in a reasonable manner and duration prescribed by the department, to be deemed a marketplace facilitator pursuant to this chapter. Consistent with this section, the department shall adopt regulations that establish the criteria for obtaining and retaining an election to be a marketplace facilitator pursuant to this subdivision. (Amended by Stats. 2019, Ch. 34, Sec. 4. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 6041.6. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )
A vehicle rental broker is not treated as a marketplace facilitator for certain passenger vehicle rental facilitation.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.6. (a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission, fee, or other consideration, of a passenger vehicle rental on behalf of a rental company that is not a related person for purposes of this chapter. (b) For purposes of this section, the following definitions apply: (1) “Optional accessory” includes, but is not limited to, a child seat, a GPS navigation system, snow chains or other traction device, and a ski rack. (2) “Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code. (3) “Passenger vehicle rental” means any lease of a passenger vehicle, including any optional accessory, which is classified as a “continuing sale” and a “continuing purchase” in accordance with Sections 6006.1 and 6010.1. (4) “Rental company” means a person or entity in the business of leasing passenger vehicles to the public and that is registered with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201). (5) “Vehicle rental broker” means a person that facilitates, for a commission, fee, or other consideration, passenger vehicle rentals through an online marketplace owned, operated, or controlled by the person or a related person. (Added by Stats. 2022, Ch. 228, Sec. 1. (SB 1312) Effective January 1, 2023.) - 6042. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )
A marketplace facilitator is treated as the seller, retailer, and dealer for facilitated sales when determining whether it must register with the department.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6042. A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilitated through its marketplace for purposes of determining whether the marketplace facilitator is required to register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), in addition to each sale for which the marketplace facilitator is the seller, retailer, dealer, or any combination of the three, under Chapter 1 (commencing with Section 6001), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001). (Amended by Stats. 2021, Ch. 421, Sec. 3. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 60421. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may sue in court to collect delinquent tax amounts, plus penalties and interest, within the stated time limits.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60421. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force as the result of the filing of a notice of state tax lien under Section 7171 of the Government Code, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the state to collect the amount delinquent together with penalties and interest. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60422. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
A writ of attachment may be issued in the action, and the usual showing required by Section 485.010 is not required.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60422. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60423. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
In an action, a board certificate showing delinquency is prima facie evidence of the tax levy, the delinquency, the stated tax/interest/penalty amounts, and the board’s compliance with the part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60423. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6043. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )
A qualifying marketplace facilitator is treated as the retailer for sales of tangible personal property made through its marketplace.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6043. A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of this part. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 6043.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )
A qualifying marketplace facilitator is treated as the retailer or dealer, or both, for collecting and remitting certain fees on a consumer retail sale.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6043.1. A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer or dealer or both for purposes of collecting and remitting any fee imposed on the consumer in regards to that retail sale. (Added by Stats. 2021, Ch. 421, Sec. 4. (AB 1402) Effective January 1, 2022.) - 6044. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )
Marketplace facilitators and marketplace sellers must count specified sales of tangible personal property delivered in the state when determining total combined sales under Section 6203.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6044. For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203: (a) A marketplace facilitator shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and by all related persons and sales facilitated on behalf of marketplace sellers. (b) A marketplace seller shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and sales facilitated through any marketplace facilitator’s marketplace. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 60441. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
The tax, interest, and penalties become a lien on certain qualified motor vehicles and on the personal property of the interstate user.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60441. Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user. (Amended by Stats. 1995, Ch. 555, Sec. 88. Effective January 1, 1996.) - 60442. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
The lien under Section 60441 attaches when a qualified motor vehicle is operated in California using diesel fuel taxable under this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60442. The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60443. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
A lien under Section 60441 stays in place until the tax, interest, and penalties are paid, or the property subject to the lien is sold to satisfy it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60443. The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other property subject to the lien is sold in payment thereof. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60444. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
The tax lien under Section 60441 has priority over private liens, encumbrances, and certain title holders, but only for tax and interest, not penalties.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60444. The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or any other holder of the legal title, in or to any qualified motor vehicle that is operated in this state through the use of diesel fuel taxable under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60445. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If a person does not pay a diesel fuel tax amount when it is due, the unpaid amount becomes a perfected and enforceable state tax lien.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60445. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. That lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent. (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board. (3) For amounts determined under Section 60330 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued. (4) For all other amounts, the date the assessment is final. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6045. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )
A marketplace seller must register with the department for qualifying retail sales made on its own behalf and not handled through a registered marketplace facilitator.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6045. A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator. (Amended by Stats. 2021, Ch. 421, Sec. 5. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 60451. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
The board or its authorized representative may issue a warrant to collect amounts owed and enforce liens, but only within the stated time limits.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60451. At any time within three years after any person is delinquent in the payment of any amount required by this part to be paid or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 173. Effective January 1, 1997.) - 60452. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may pay or advance certain fees, commissions, and expenses to the sheriff or marshal, and the board—not the court—approves newspaper publication fees.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60452. The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 174. Effective January 1, 1997.) - 60453. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
A person required to pay any amount under this part must pay the related fees, commissions, and expenses, and those amounts can be collected from that person under the warrant or other collection methods in the part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60453. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6046. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. )
A marketplace facilitator can be relieved of liability for taxes or fees on a retail sale if it shows the department it made a reasonable effort to get accurate information from an unrelated seller and the underpayment was caused by that seller’s incorrect or incomplete information.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6046. If the marketplace facilitator demonstrates to the satisfaction of the department that the marketplace facilitator has made a reasonable effort to obtain accurate and complete information from an unrelated marketplace seller about a retail sale and that the failure to remit the correct amount of taxes or fees imposed under this part, or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), was due to incorrect or incomplete information provided to the marketplace facilitator by the unrelated marketplace seller, then the marketplace facilitator shall be relieved of liability for the taxes or fees for that retail sale. This section does not apply with regard to a retail sale for which the marketplace facilitator is the retailer selling or making the sale of the tangible personal property on its own behalf or if the marketplace facilitator and marketplace seller are related. Where a marketplace facilitator is relieved of liability for the taxes or fees on a retail sale under this section, the marketplace seller is the retailer for that retail sale. (Amended by Stats. 2021, Ch. 421, Sec. 6. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 60461. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
If a person is delinquent on obligations under this part, the board or its authorized representative may seize and sell property covered by the tax lien to pay the tax, interest, penalties, and seizure-and-sale costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60461. Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property, real or personal, subject to the lien of the tax and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60462. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
Before a seized property sale, written notice must be given at least 20 days in advance and served, mailed, published, and posted as described.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60462. Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to all persons who have an interest of record in the property seized. The notice shall be personally served or enclosed in an envelope addressed to the person at his or her last known residence or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including tax, penalties, interest, and costs, the name of the person, and the further statement that unless the amount is paid on or before the time fixed in the notice of sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60462.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may seize and sell a qualified motor vehicle subject to the tax lien to pay the tax, interest, penalties, and seizure-and-sale costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60462.5. The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60462.6. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
Before selling a qualified motor vehicle, written notice must be given to the delinquent person and anyone with a recorded interest, and the notice must include specified sale and payment details.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60462.6. Notice of the sale shall be given in writing to the delinquent person and to all persons who have an interest of record in the qualified motor vehicle at least 10 days before the date set for the sale of the qualified motor vehicle. The notice shall be enclosed in an envelope addressed to the person at his or her last known residence or place of business and, in the case of any person who has an interest of record in the qualified motor vehicle, addressed to the person at his or her last known residence or place of business. It shall be deposited in the United States mail, postage prepaid. The notice shall contain a description of the qualified motor vehicle to be sold, a statement of the amount due, interest, penalties, and costs, the name of the person, and the further statement that unless the tax due, interest, penalties, and costs are paid within 10 days the qualified motor vehicle will be sold at private sale. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60463. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
At a sale, the board or its authorized agent must sell the property according to law and notice, and give the purchaser the proper sale documents.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60463. At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60464. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )
If sale proceeds exceed the tax due, the board must return the excess to the taxpayer. If a lienholder or interested person gives notice before the sale, the board must hold the excess until a court decides who is entitled to it. If the taxpayer’s receipt is unavailable, the board must deposit the excess with the Controller as trustee.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60464. If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold payment of any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the taxpayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the taxpayer, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 24. Effective January 1, 1997.) - 6047. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. )
Marketplace facilitators can get relief from certain taxes or fees on facilitated retail sales if they meet listed conditions, and the department may set the claim process.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6047. (a) A marketplace facilitator shall be relieved of the taxes or fees on retail sales facilitated through its marketplace as provided in subdivision (c) if the marketplace facilitator demonstrates to the satisfaction of the department all of the following: (1) The retail sales were facilitated for a marketplace seller prior to January 1, 2023, through a marketplace of the marketplace facilitator. (2) The marketplace facilitator is not the marketplace seller. (3) The marketplace facilitator and the marketplace seller are not related. (4) The failure to collect sales and use tax or any other fee administered pursuant to Part 30 (commencing with Section 55001) was due to a good faith error other than an error in sourcing the sale pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001). (b) To the extent that a marketplace facilitator is relieved of liability for collection of sales and use tax or any other fee administered pursuant to Part 30 (commencing with Section 55001) under this section, the marketplace seller for whom the marketplace facilitator has facilitated the retail sale is also relieved of liability, unless the marketplace seller is the retailer for those retail sales pursuant to Section 6046. The department may determine the manner in which a marketplace facilitator or marketplace seller shall claim the liability relief provided in this section. (c) The liability relief provided under this section shall not exceed the following percentage of the sum of all sales and use tax and any other fee administered pursuant to Part 30 (commencing with Section 55001) due on sales facilitated by a marketplace facilitator for marketplace sellers, which sales shall not include sales by the marketplace facilitator or persons related to the marketplace facilitators: (1) For sales facilitated during the fourth quarter of 2019 or during the 2020 calendar year, 7 percent. (2) For sales facilitated during the 2021 calendar year, 5 percent. (3) For sales facilitated during the 2022 calendar year, 3 percent. (d) Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the department sales and use tax or any other fee administered pursuant to Part 30 (commencing with Section 55001). (Amended by Stats. 2021, Ch. 421, Sec. 7. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.) - 60471. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )
When a liable person sells a business or stock of goods, or quits the business, the successor or assignee must withhold enough of the purchase price to cover the tax amount until the former owner shows proof of payment or a no-amount-due certificate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60471. If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assign shall withhold from the purchase price an amount sufficient to cover that amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60472. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )
If a purchaser fails to withhold part of the purchase price, the purchaser can become personally liable. The board must act within 60 days in certain cases, and if it fails to mail the required notice, the purchaser is released from further withholding duty.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60472. (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price valued in money. (b) (1) Within 60 days after the latest of the dates specified in paragraph (2), the board shall either issue the certificate or mail notice to the purchaser at his or her address as it appears on the records of the board of the amount that is required to be paid as a condition of issuing the certificate. (2) For purposes of paragraph (1), the latest of the following dates shall apply: (A) The date the board receives a written request from the purchaser for a certificate. (B) The date the former owner’s records are made available for audit. (c) Failure of the board to mail the notice referred to in subdivision (b) shall release the purchaser from any further obligation to withhold from the purchase price under this article. The last day upon which the obligation of the successor may be enforced shall be no later than three years after the date the board is notified of the purchase of the business or stock of goods. (Amended by Stats. 1997, Ch. 76, Sec. 13. Effective July 16, 1997.) - 60473. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may issue the certificate after all amounts due under this part are paid, or after payment is secured to the board’s satisfaction.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60473. The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60474. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )
A successor’s liability is enforced by a notice, which must be served within three years after the board is notified of the business or stock purchase.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60474. The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business or stock of goods. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 60350) of Chapter 6. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. This chapter, with respect to the collection of any amount required to be paid under this part, shall apply when the notice becomes final. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6049.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 4. Operative Date [6049.5- 6049.5.] ( Article 4 added by Stats. 2019, Ch. 5, Sec. 2. )
This section says the chapter becomes operative on October 1, 2019, and that its provisions are severable.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 4. Operative Date [6049.5- 6049.5.] ( Article 4 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6049.5. (a) This chapter shall become operative on October 1, 2019. (b) The provisions of this chapter are severable. If any provision of this chapter or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019.) - 60491. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )
The state’s remedies under this chapter are cumulative, and board action does not make the state choose one remedy over another.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60491. The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60492. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )
The board is generally not subject to specified Corporations Code subdivisions unless the applicant submits a written partnership agreement meeting the stated condition when applying for or receiving a permit, license, or registration number.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60492. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 17. Effective January 1, 1997.) - 60493. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may enter into, change, or end a written installment payment agreement for taxes, interest, and penalties, and must provide an administrative review process if the agreement is terminated.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60493. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 60355. (Amended by Stats. 2000, Ch. 1052, Sec. 99. Effective January 1, 2001.) - 60493.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must give each taxpayer with an installment payment agreement an annual statement showing the starting balance, payments made during the year, and ending balance.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60493.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 60493 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 100. Effective January 1, 2001.) - 60495. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )
A collection cost recovery fee is imposed on persons who do not pay certain amounts due under this part, unless they qualify for relief.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60495. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part. (Amended by Stats. 2022, Ch. 28, Sec. 149. (SB 1380) Effective January 1, 2023.) - 60496. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )
The California Department of Tax and Fee Administration may serve certain tax withholding orders and related notices to employers electronically, with employer consent required for electronic service under subsection (b).
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60496. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 39. (SB 889) Effective January 1, 2024.) - 60501. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
People who paid diesel fuel tax in qualifying loss, sale, removal, or nontaxable-use situations may be reimbursed, if the statutory conditions for a refund claim are met.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60501. Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax. (a) Except as otherwise provided in subdivision (b), a claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply: (1) Tax was imposed on the diesel fuel to which the claim relates. (2) The claimant bought or produced the diesel fuel and did not sell or resell it in this state except as provided in paragraph (4). (3) The claimant has filed a timely claim for refund that contains the information required under subdivision (b) and the claim is supported by the original invoice or original invoice facsimile retained in an alternative storage media showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice. (4) The diesel fuel was any of the following: (A) Used for purposes other than operating motor vehicles upon the public highways of the state. (B) Exported for use outside of this state. Diesel fuel carried from this state in the fuel tank of a motor vehicle is not deemed to be exported from this state unless the diesel fuel becomes subject to tax as an import under the laws of the destination state. (C) Used in any construction equipment that is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project. (D) Used in the operation of a motor vehicle on any highway that is under the jurisdiction of the United States Department of Agriculture and with respect to the use of the highway the claimant pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture. (E) Used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency thereof within a military reservation in this state. If the motor vehicle is operated both over the highway and over a public highway outside the military reservation in a continuous trip the tax shall not be refunded as to that portion of the diesel fuel used to operate the vehicle over the public highway outside the military reservation. Nothing contained in this section shall be construed as a refund of the tax for the use of diesel fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed or maintained by this state or any political subdivision thereof. As used in this section, “military reservation” includes any establishment of the United States Government or any agency thereof used by the Armed Forces of the United States for military, air, or naval operations, including research projects. (F) Sold by a supplier and which was sold to any consulate officer or consulate employee under circumstances which would have entitled the supplier to an exemption under paragraph (6) of subdivision (a) of Section 60100 if the supplier had sold the diesel fuel directly to the consulate officer or consulate employee. (G) Lost in the ordinary course of handling, transportation, or storage. (H) (i) Sold by a person to the United States and its agencies and instrumentalities under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel. (ii) Sold by a supplier and which was sold by credit card to the United States and its agencies and instrumentalities under circumstances which would have entitled the supplier to an exemption under Section 60100 if the supplier had sold the diesel fuel directly to the United States and its agencies and instrumentalities. (I) Sold by a person to a train operator for use in a diesel-powered train or for other off-highway use under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel. (J) Removed from an approved terminal at the terminal rack, but only to the extent that the supplier can show that the tax on the same amount of diesel fuel has been paid more than one time by the same supplier. (b) Where tax is not imposed on dyed blended biodiesel fuel upon removal from an approved terminal at the terminal rack, if tax was previously imposed on the biodiesel fuel portion of the dyed blended biodiesel fuel, then, pursuant to paragraph (1) of subdivision (a), a claim for refund is allowed for the tax that was paid on that biodiesel fuel, but only to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier. (c) Each claim for refund under this section shall contain the following information with respect to all of the diesel fuel covered by the claim: (1) The name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase. (2) A statement by the claimant that the diesel fuel covered by the claim did not contain visible evidence of dye. (3) A statement, which may appear on the invoice, original invoice facsimile, or similar document, by the person that sold the diesel fuel to the claimant that the diesel fuel sold did not contain visible evidence of dye. (4) The total amount of diesel fuel covered by the claim. (5) The use made of the diesel fuel covered by the claim described by reference to specific categories listed in paragraph (4) of subdivision (a). (6) If the diesel fuel covered by the claim was exported, a statement that the claimant has the proof of exportation. (d) Each claim for refund under this section shall be made on a form prescribed by the board and shall be filed for a calendar year. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to diesel fuel used or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the board may require the filing of claims for refund for other than yearly periods. (Amended by Stats. 2015, Ch. 481, Sec. 1. (AB 1032) Effective January 1, 2016.) - 60502. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Some ultimate vendors may be reimbursed for diesel fuel tax if the fuel was sold for farm use or exempt bus operation and the statutory claim requirements are met.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60502. (a) Any ultimate vendor who has paid a tax on diesel fuel sold to an ultimate purchaser for use on a farm for farming purposes or use in an exempt bus operation shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax. (b) A claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply: (1) Tax was imposed on the diesel fuel to which the claim relates. (2) The claimant sold the diesel fuel to the ultimate purchaser for use on a farm for farming purposes or for use in an exempt bus operation. (3) The claimant is a registered ultimate vendor. (4) The claimant has filed a timely claim for refund that contains the information required under subdivision (c) and the claim is supported by the original invoice showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice. (c) Each claim for refund under this section shall contain the following information with respect to all the diesel fuel covered by the claim: (1) The claimant’s permit number. (2) The name, address, telephone number, and permit number of each person that sold the diesel fuel to the claimant and the date of the purchase. (3) The name, address, telephone number, and federal taxpayer identification number of each farmer or the permit number of each exempt bus operator that bought the diesel fuel from the claimant and the number of gallons that the claimant sold to each. (4) A statement that the diesel fuel covered by the claim did not contain visible evidence of dye. (5) The total amount of diesel fuel covered by the claim. (6) A statement that the claimant has not included the amount of the tax in its sales price of the diesel fuel and has not collected the amount of tax from its buyer. (7) A statement that the claimant has in its possession an unexpired exemption certificate described in Section 60503 and the claimant has no reason to believe any information in the certificate is false. (8) A statement that the amounts claimed have not been previously refunded to the claimant and that there are no other claims outstanding for the amounts included in the current claim. (d) Each claim for refund under this section shall be made on a form prescribed by the board and shall be for an amount of not less than two hundred dollars ($200) and for a period of not less than one week. (Amended by Stats. 1997, Ch. 76, Sec. 15. Effective July 16, 1997.) - 60502.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
An ultimate vendor must not include tax in the sales price or sales invoice for diesel fuel sold to an ultimate purchaser.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60502.1. No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate purchaser. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60502.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Certain exempt bus operations must pay one cent per gallon for refunded or exempt diesel fuel used.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60502.2. Notwithstanding the refund provided for by Section 60502 and the exemption provided for by subparagraph (B) of paragraph (5) of subdivision (a) of Section 60100, any exempt bus operation using diesel fuel on which the tax has been refunded under Section 60502 or exempt from tax under subparagraph (B) of paragraph (5) of subdivision (a) of Section 60100 shall, for the privilege of operating buses on state highways and freeways, make a payment equal to one cent ($0.01) for each gallon of the refunded or exempt diesel fuel used. The payments required by this subdivision shall be paid to the State Board of Equalization in the manner prescribed by the board, and the payments shall be treated as a tax for all purposes of this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60503. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A certificate for the ultimate vendor must be signed under penalty of perjury by someone authorized to bind the buyer, and a new certificate is required if the information changes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60503. (a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates: (1) The date one year after the effective date of the certificate. (2) The date a new certificate is provided to the seller. (b) An exemption certificate for diesel fuel used on a farm for farming purposes or for diesel fuel used in an exempt bus operation shall contain that information and be in the form as the board may prescribe. (Amended by Stats. 1998, Ch. 350, Sec. 7. Effective January 1, 1999.) - 60503.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If a purchaser uses a Section 60503 exemption certificate for diesel fuel that is later sold or used for another purpose, the purchaser becomes liable for the tax, penalties, and interest.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60503.1. If a purchaser gives a Section 60503 exemption certificate to an ultimate vendor to the effect that the diesel fuel purchased will be used on a farm for farming purposes or in an exempt bus operation, and sells the diesel fuel or uses the diesel fuel in some other manner or for some other purpose, the purchaser will be liable for payment of the tax under Chapter 2 (commencing with Section 60050) of this part. The tax, applicable penalties, and interest shall become due and payable and shall be ascertained and determined in the same manner as the backup tax under Section 60361.5. (Amended by Stats. 2001, Ch. 429, Sec. 73. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.) - 60503.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Giving a diesel fuel exemption certificate with the wrong knowledge or for evading tax can trigger criminal penalties and tax liability.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60503.2. (a) Any person, including any officer or employee of a corporation, who gives a Section 60503 exemption certificate for diesel fuel that he or she knows at the time of purchase is not to be used by him or her or the corporation on a farm for farming purposes or in an exempt bus operation, for the purpose of evading payment to the ultimate vendor of the amount of the tax applicable to the transaction, is guilty of either a misdemeanor punishable as provided in Section 60706 or a felony punishable as provided in Section 60707. (b) Any person, including any officer or employee of a corporation, who gives an exemption certificate for diesel fuel pursuant to Section 60503 that he or she knows at the time of purchase is not to be used by him or her or the corporation on a farm for farming purposes or in an exempt bus operation, is liable to the state for the amount of tax that would be due if he or she had not given that certificate. In addition to the tax, the person shall be liable to the state for a penalty of 25 percent of the tax or one thousand dollars ($1,000), whichever is greater, for each certificate issued for personal gain or to evade the payment of taxes. (Amended by Stats. 2001, Ch. 429, Sec. 74. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.) - 60504. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
For refund claims under this article, diesel fuel with a de minimis amount of dye is not treated as diesel fuel showing visible evidence of dye.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60504. For the purpose of refund claims filed pursuant to this article, diesel fuel containing a de minimis quantity of dye shall not be considered diesel fuel containing visible evidence of dye. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60505. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must pay a refund to the claimant when the claim and invoice are presented.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60505. The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the diesel fuel with respect to which the refund is claimed under this article. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice. (Amended by Stats. 1997, Ch. 76, Sec. 16. Effective July 16, 1997.) - 60505.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Refund claim forms may include electronic media, and the board may prescribe how those forms must be authenticated.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60505.5. The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic media. The claim for refund forms shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2015, Ch. 481, Sec. 2. (AB 1032) Effective January 1, 2016.) - 60506. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may demand the claimant’s books and records to verify a claim; if the claimant does not comply, the refund right for the questioned transactions is waived.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60506. In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of any right to the refund claimed on account of the transactions questioned. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60507. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Refund applications under this article must be filed on time: generally within 3 years of purchase, or within 6 months after an invoice for the tax is received if the tax was not invoiced at purchase, whichever is later.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60507. All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. Any application filed after the time prescribed shall not be considered for any purpose by the board, the Treasurer, or the state. (Amended by Stats. 2003, Ch. 605, Sec. 18. Effective January 1, 2004.) - 60508. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A supplier may take a credit on the supplier’s tax return instead of the usual collection and refund process for certain tax-paid diesel fuel.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60508. In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under this article, credit may be given the supplier upon the supplier’s tax return and the determination of the amount of the supplier’s tax shall be in accordance with any rules and regulations the board may prescribe. (Amended by Stats. 2009, Ch. 545, Sec. 9. (AB 1547) Effective January 1, 2010.) - 60508.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A government entity may receive a credit instead of a refund for diesel fuel tax, if it uses the tax return and shows the amount of tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60508.3. In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this article, credit may be given to the government entity upon the government entity’s tax return and the demonstration of the amount of the government entity’s tax. (Added by Stats. 1995, Ch. 34, Sec. 15. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.) - 6051. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Retailers selling tangible personal property at retail in this state are subject to a sales tax on their gross receipts.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 21/2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on or after August 1, 1933, and to and including June 30, 1935, and at the rate of 3 percent thereafter, and at the rate of 21/2 percent on and after July 1, 1943, and to and including June 30, 1949, and at the rate of 3 percent on and after July 1, 1949, and to and including July 31, 1967, and at the rate of 4 percent on and after August 1, 1967, and to and including June 30, 1972, and at the rate of 33/4 percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 43/4 percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 33/4 percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 43/4 percent thereafter. (Amended by Stats. 1991, Ch. 117, Sec. 2. Effective July 16, 1991.) - 6051.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Retailers must pay a 5% tax on gross receipts from retail sales of tangible personal property in California during the period this subdivision is operative.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.1. (a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 5 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on and after the operative date of this subdivision. (b) Subdivision (a) shall become operative on December 1, 1989, and shall cease to be operative on January 1, 1991. (c) The rate prescribed by Section 6051 shall be applicable on and after the first day following the date subdivision (a) ceases to be operative pursuant to subdivision (b). (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 2. Effective November 7, 1989. Note: This section was applicable, and superseded the Section 6051 rate, from Dec. 1, 1989, until Jan. 1, 1991.) - 6051.15. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Money collected from the sales tax rate of 1.0625% must be deposited into the Local Revenue Fund 2011 and used only for its public safety purposes, with later tax revenues reducing that deposit amount.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.15. (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6051 and attributable to a rate of 1.0625 percent shall, subject to subdivision (b), be deposited in the State Treasury to the credit of the Local Revenue Fund 2011, as established pursuant to Section 30025 of the Government Code, and shall be used exclusively for the public safety purposes for which that fund is created. (b) The amount of revenues derived from any tax or tax increase enacted after July 1, 2011, that is deposited in the Local Revenue Fund 2011 shall be applied to reduce the amount otherwise required to be deposited in that fund pursuant to subdivision (a). (c) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund 2011 than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund 2011 for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made. (Amended by Stats. 2017, Ch. 25, Sec. 5. (SB 90) Effective June 27, 2017.) - 6051.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Retailers must pay a 1/2 percent tax on gross receipts from retail sales of tangible personal property in California, with revenues credited to the Local Revenue Fund.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.2. (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 1/2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on and after July 15, 1991. (b) All revenues received pursuant to this section shall be deposited in the State Treasury to the credit of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. (c) This section shall cease to be operative on the first day of the first month of the calendar quarter following notification to the board by the Department of Finance of a final judicial determination by the California Supreme Court or any California court of appeal that the revenues collected pursuant to this section and Section 6201.2 that are deposited in the Local Revenue Fund are either of the following: (1) “General Fund proceeds of taxes appropriated pursuant to Article XIII B of the California Constitution,” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution. (2) “Allocated local proceeds of taxes,” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution. (d) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made. (Amended by Stats. 2017, Ch. 25, Sec. 6. (SB 90) Effective June 27, 2017. Section conditionally inoperative by its own provisions and by Stats. 1991, Ch. 91, Sec. 40, as amended by Stats. 2004, Ch. 211.) - 6051.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
This section imposes a 1/4% tax on all retailers’ gross receipts from retail sales of tangible personal property in California, subject to the section’s operative period rules.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.3. In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 1/4 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state on and after July 15, 1991, and during any period in which this section is operative pursuant to Section 6051.4. (Added by Stats. 1991, Ch. 117, Sec. 3. Effective July 16, 1991. Tax operative as provided in Section 6051.4. Tax conditionally inoperative as prescribed in Sections 6051.4 and 6051.45.) - 6051.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
The Director of Finance must make and certify certain fiscal findings by November 1 each year, and those findings control when Section 6051.3 is operative or not operative.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.4. (a) Section 6051.3 shall be operative with respect to the sale of all tangible personal property sold at retail in this state on or after July 15, 1991, but shall cease to be operative during any period described in subdivision (c) or (d). (b) On or before November 1, 1993, and on or before every November 1 thereafter, the Director of Finance shall determine and certify to the Governor, the Legislature, and the board both of the following: (1) Whether the amount in the Special Fund for Economic Uncertainties, as established pursuant to Section 16418 of the Government Code, as of June 30 of the prior fiscal year exceeded 4 percent of General Fund revenues for that prior fiscal year. (2) Whether the estimated amount in the Special Fund for Economic Uncertainties as of June 30 of the current fiscal year (without inclusion of any revenue derived pursuant to Section 6051.3 on and after January 1 of the current fiscal year) exceeds 4 percent of General Fund revenues for the current fiscal year. (c) Section 6051.3 shall cease to be operative on and after January 1, 1994, if on or before November 1, 1993, the Director of Finance certifies pursuant to subdivision (b) that both amounts certified pursuant to paragraphs (1) and (2) of that subdivision exceed 4 percent of General Fund revenues for the respective fiscal year for which each amount is determined and certified. (d) Section 6051.3 shall cease to be operative on and after January 1 following any November 1 in which Section 6051.3 is operative and the Director of Finance certifies pursuant to subdivision (b) that both amounts certified pursuant to paragraphs (1) and (2) of that subdivision exceed 4 percent of General Fund revenues for the respective fiscal year for which each amount is determined and certified. (e) Section 6051.3 shall become operative on and after January 1 following any November 1 in which Section 6051.3 is inoperative and the Director of Finance certifies pursuant to paragraph (2) of subdivision (b) that the estimated amount does not exceed 4 percent of the General Fund revenues as of June 30 of the current fiscal year. (Added by Stats. 1991, Ch. 117, Sec. 4. Effective July 16, 1991.) - 6051.45. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
The Director of Finance must decide each year, by November 1, whether specified revenue and reserve conditions are met; if they are, the state sales tax rate in Section 6051.3 is not operative and the 1/4 cent reduction starts the next January 1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.45. Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 shall not be operative in any calendar year beginning on or after January 1, 2002, if the Director of Finance determines both of the following: (a) The General Fund reserve is 3 percent of revenues excluding the revenues derived from the 1/4 cent sales and use tax rate. (b) Actual General Fund revenues for the period May 1 through September 30 equal or exceed the May Revision forecast, prior to the November 1 determination. The Director of Finance shall make the determination on or before November 1 of each year. The 1/4 cent reduction shall be operative for each calendar year commencing on the next January 1 after the determination is made. (Added by Stats. 2001, Ch. 156, Sec. 1. Effective August 7, 2001.) - 6051.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Retailers selling tangible personal property at retail in this state are subject to an additional tax of one-quarter of 1% of gross receipts.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.5. (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state. (b) All revenues, net of refunds, received pursuant to this section shall be deposited in the State Treasury to the credit of the Fiscal Recovery Fund, as established pursuant to Section 99008 of the Government Code. (c) Revenues received pursuant to this section accruing to the Fiscal Recovery Fund shall not be considered to be “State General Fund proceeds of taxes appropriated pursuant to Article XIII B” within the meaning of either Section 8 of Article XVI of the California Constitution or Section 41202 of the Education Code. (d) This section shall become operative on July 1, 2004, and shall cease to be operative on the first day of the first calendar quarter commencing more than 90 days following a notification to the board by the Director of Finance pursuant to subdivision (b) of Section 99006 of the Government Code. (Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.12. Effective December 12, 2003. Repealing and adding actions operative March 3, 2004, pursuant to Sec. 8 of Ch. 2. Section operative July 1, 2004, by its own provisions. Became inoperative on January 1, 2016, pursuant to its own provisions.) - 6051.6. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Gross receipts from certain sales to aircraft operators are exempt from the taxes imposed by Section 6051.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.6. There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. (Added by Stats. 2003, 1st Ex. Sess., Ch. 13, Sec. 4. Effective October 28, 2003.) - 6051.8. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
Retailers must pay a 1.75% tax on diesel fuel sales, and a 4% tax applies starting November 1, 2017, except as provided by Section 6357.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6051.8. (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 1.75 percent of the gross receipts of any retailer from the sale of all diesel fuel, as defined in Section 60022. (b) Except as provided by Section 6357.3, in addition to the taxes imposed by this part and by subdivision (a), commencing November 1, 2017, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 4 percent of the gross receipts of any retailer from the sale of all diesel fuel, as defined in Section 60022, sold at retail in this state. (c) (1) Notwithstanding subdivision (b) of Section 7102, except as otherwise provided in paragraph (2), all of the revenues, less refunds, collected pursuant to this section shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation under the State Transit Assistance Program pursuant to Section 99312.1 of the Public Utilities Code. (2) The revenues, less refunds, attributable to a rate of 0.5 percent of the 4-percent increase in the rate pursuant to subdivision (b), amounting to one-eighth of revenues from the increase in the rate under that subdivision, shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation by the Transportation Agency to intercity rail and commuter rail purposes pursuant to Section 99312.3 of the Public Utilities Code. (Amended by Stats. 2017, Ch. 5, Sec. 23. (SB 1) Effective April 28, 2017.) - 60511. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Interest must be paid on certain tax refunds if the refund is not paid within 20 calendar days after a properly completed claim form is received by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60511. Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the day a properly completed claim for refund was received by the board on any claim that has not been paid within 20 calendar days of the receipt of a properly completed claim form by the board. The interest shall be paid to the last day of the month following the date upon which the claim is approved by the board. No interest shall be granted on credits taken on tax returns. (Amended by Stats. 1997, Ch. 76, Sec. 18. Effective July 16, 1997.) - 60512. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must pay a refund within 20 calendar days after receiving a refund claim, and the claim must be filed on a properly completed form or similar format prescribed by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60512. (a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the board. (b) Notwithstanding subdivision (a), the claim for refund must be submitted on a properly completed form or in a substantially similar format, as prescribed by the board. (Added by Stats. 1995, Ch. 34, Sec. 16. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.) - 6052. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
A retailer may be relieved from sales tax liability for certain digitally transferred or remotely accessed digital products, and the purchaser then must self-assess and pay use tax if the gross receipts threshold is exceeded.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6052. (a) Notwithstanding Section 6010.5, and except as provided in subdivision (c), a retailer is relieved from liability to pay sales tax on the sale or purchase of a digital product that is transferred electronically or accessed remotely if the following applies, unless the purchaser is an insurer, as defined in Section 28 of Article XIII of the California Constitution: (1) (A) The gross receipts from the sale of digital products by a retailer to a purchaser that are transferred electronically or accessed remotely exceed five million dollars ($5,000,000) in the aggregate in the current calendar year, or, beginning January 1, 2028, in the current or the preceding calendar year. (B) The purchaser shall become liable for the use tax pursuant to subdivision (b) on the transaction that caused the retailer to exceed the threshold specified in subparagraph (A) and any adjustments made pursuant to paragraph (2). (2) (A) On or before October 1, 2031, and every five years thereafter, the department shall multiply the amount specified in subparagraph (A) of paragraph (1) by the percentage increase in the California Consumer Price Index for All Urban Consumers between October 1, 2026, and the date of the calculation required by this subparagraph, and the result shall be rounded to the nearest one million dollars ($1,000,000) and shall be the applicable amount for the succeeding calendar year. (B) The applicable amount computed pursuant to subparagraph (A) shall be operative beginning January 1 of the succeeding calendar year, and four years thereafter, as an adjustment of the amount specified in subparagraph (A) of paragraph (1). (b) If a retailer is relieved from liability to pay sales tax pursuant to subdivision (a), the purchaser is liable for the use tax and shall self-assess and pay directly to the department taxes due under this part, Part 1.5 (commencing with Section 7200), and, if otherwise applicable, Part 1.6 (commencing with Section 7251) and Part 1.7 (commencing with Section 7280) on the transaction that caused the retailer to exceed the threshold specified in subparagraph (A) of paragraph (1) of subdivision (a) and any adjustments made pursuant to paragraph (2) of subdivision (a). (c) (1) If the department determines that it is necessary for the efficient administration of this part, the department may waive the requirement for the purchaser to self-assess and pay taxes due directly to the department under subdivision (b), and the retailer shall be liable to pay the sales tax if the purchaser submits to the department a request for waiver in a form and manner prescribed by the department that includes all the places of business where the applicant expects to be a place of first use for purchases of digital products subject to subdivision (a). (2) A purchaser that submits a request for waiver to the department under paragraph (1) shall also submit to the retailer all places of business where the purchaser expects to be a place of first use, which shall be considered the place of sale for purposes of the sales tax. (d) A purchaser that is required to pay use taxes to the department under subdivision (b) shall obtain a use tax direct payment permit pursuant to the procedures provided in Section 7051.3. (e) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 12. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.) - 60521. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
If the department finds an overpayment under this part, it must record and certify the excess, credit it against amounts due, and refund the balance unless it authorizes a deduction instead.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60521. If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to the department or from whom it was collected. The excess amount paid or collected shall be credited on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall either be refunded to the person, or the person’s successors, administrators, executors, or assigns, or, if authorized by the department, deducted by the person from any amounts to become due from the person under this part. For any amount exceeding fifty thousand dollars ($50,000), the department’s determination under this section shall be available as a public record for at least 10 days after the effective date of the determination. (Amended by Stats. 2022, Ch. 474, Sec. 114. (SB 1496) Effective January 1, 2023.) - 60521.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
If a taxpayer overcharges a customer for diesel-fuel-tax reimbursement on a non-taxable or excessive amount, the taxpayer must return the overpaid amount after notice; if not, the taxpayer must remit that amount to the state.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60521.5. When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 1996, Ch. 1087, Sec. 71. Effective January 1, 1997.) - 60522. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
The board cannot approve certain refund or credit claims unless the claim is filed within the stated deadline.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60522. (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 60301), Article 3 (commencing with Section 60310), or Article 4 (commencing with Section 60330) of Chapter 6, after six months from the date the determinations became final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of the period unless a claim for credit is filed with the board within that period or unless the claim relates to a period for which a waiver has been given pursuant to Section 60317. (b) A refund may be approved by the board for any period for which a waiver is given under Section 60317 if a claim therefor is filed with the board before the expiration of the period agreed upon. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60522.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
The refund claim limitation period is suspended while a person is financially disabled, if the person meets the statute’s definition and provides proof as required by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60522.1. (a) The limitation period specified in Section 60522 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 101. Effective January 1, 2001.) - 60522.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
A refund for certain overpayments is approved if the refund claim is filed within three years of the overpayment date.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60522.2. Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 41. Effective January 1, 2007.) - 60522.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
A refund claim that is otherwise valid can be treated as timely for later payments if the tax amount determined has not yet been fully paid.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60522.3. (a) A claim for refund that is otherwise valid under Sections 60522 and 60523 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 60301), Article 3 (commencing with Section 60310), or Article 4 (commencing with Section 60330) of Chapter 6. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 12. (AB 1856) Effective January 1, 2017.) - 60523. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
A refund claim must be in writing and must state the specific grounds for the claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60523. The claim shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60524. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
Interest must be paid on tax overpayments, and any interest charged on the refunded or credited amount must also be refunded or credited.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60524. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the period during which the overpayment is made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 26. Effective January 1, 1998.) - 60525. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )
The board must not pay interest on an overpayment it finds was intentional or due to carelessness. If a refund claimant asks the board to delay action on the claim, the board may require the claimant to waive interest for the delay period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) ## 60525. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 15. Effective January 1, 1999.) - 6054. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )
A retailer may be relieved from sales/use tax liability for certain digital products if the sale or purchase is deemed outside the state and the retailer shows reasonable efforts to get accurate purchaser address information.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6054. (a) A retailer is relieved from liability to pay sales tax or collect use tax on the sale or purchase of a digital product transferred electronically or accessed remotely if the place of the sale or purchase of the digital product was deemed to be outside of this state pursuant to Section 6010.5, and the retailer demonstrates to the satisfaction of the department that the retailer made a reasonable effort to obtain accurate and complete address information from the purchaser. (b) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 13. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.) - 60541. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
Courts may not issue injunctions, writs of mandate, or similar relief to stop diesel fuel tax collection, permit revocation, or other actions to enforce payment under this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60541. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this part of any tax or other amounts required to be collected or to prevent or enjoin the revocation of any permit issued under this part or any other action whereby it is sought to enforce the payment of any tax or other amounts required to be paid. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60542. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
A court suit to recover an amount said to have been wrongly assessed or collected cannot be maintained unless a refund or credit claim has been duly filed.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60542. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60543. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
A claimant may sue the board in Sacramento County within 90 days after notice of the board’s action on a refund or credit claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60543. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60544. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If the board does not mail notice within six months after a claim is filed, the claimant may treat the claim as disallowed and sue the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60544. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60545. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If a suit or action is not brought within the time stated in this article, the claimant waives all demands against the state for the alleged overpayment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60545. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60546. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
If the plaintiff wins, the judgment amount must first be used to pay any amounts the plaintiff owes under specified parts, and any remaining balance must be refunded to the plaintiff.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60546. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2 (commencing with Section 7301), and Part 3 (commencing with Section 8601), and the balance of the judgment shall be refunded to the plaintiff. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60547. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
Interest is allowed on a judgment for illegally collected tax, calculated at the modified adjusted annual rate under Section 6591.5 from payment until credit is allowed or up to 30 days before the refund warrant date, as determined by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60547. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment thereof to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60548. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )
A court may not enter judgment for a plaintiff in a tax refund action if the case is brought by an assignee or by someone other than the person who paid the tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60548. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the tax or by any person other than the person who paid the tax. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60561. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may recover erroneous refunds or credits, and may also issue a deficiency determination to do so.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60561. (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 60310) or Article 4 (commencing with Section 60330) of Chapter 6. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 57. Effective January 1, 1999.) - 60562. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
In actions under Section 60561(a), the court may change the place of trial if the Attorney General consents.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60562. In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in the place of trial. (Added by Stats. 1998, Ch. 609, Sec. 58. Effective January 1, 1999.) - 60563. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
The Attorney General must prosecute any action brought under subdivision (a) of Section 60561.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60563. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings. (Added by Stats. 1998, Ch. 609, Sec. 59. Effective January 1, 1999.) - 60564. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )
If the department did not cause an erroneous refund, it may not charge interest for 30 days after serving a notice of determination for repayment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60564. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 60561, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 60561 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 124. (SB 1528) Effective January 1, 2025.) - 60581. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Cancellations [60581- 60581.] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 20. )
If an amount was illegally determined, the department must record that fact and certify the excess amount and affected person. If the amount is over $50,000, the department’s determination must be available as a public record for at least 10 days after the determination becomes effective.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Cancellations [60581- 60581.] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 20. ) ## 60581. If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records and certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made. For any amount exceeding fifty thousand dollars ($50,000), the department’s determination under this section shall be available as a public record for at least 10 days after the effective date of the determination. (Amended by Stats. 2022, Ch. 474, Sec. 115. (SB 1496) Effective January 1, 2023.) - 606. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )
Land in two or more revenue districts must be separately assessed, except that certain contiguous parcels may be combined if the owner is the same and the size/value conditions are met.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 606. (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed. (b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than fifty thousand dollars ($50,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation. (c) Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel. (Amended by Stats. 2013, Ch. 607, Sec. 4. (SB 825) Effective January 1, 2014.) - 60601. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must enforce this part and may make and apply administration-and-enforcement rules for it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60601. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60602. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may hire attorneys, accountants, auditors, investigators, and other needed expert or clerical help for efficient administration of this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60602. The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary for the efficient administration of this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60603. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
State officers or employees may enter places and inspect diesel fuel-related equipment and records after showing credentials and written notice. A person who refuses an inspection may be fined $1,000 for each refusal.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60603. (a) Officers or employees of the state, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections in accordance with paragraphs (1) to (6), inclusive. (1) Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered. (2) Inspections may be at any place at which taxable diesel fuel is or may be produced or stored or at any inspection site where evidence of activities involving evasion may be discovered. These places may include, but are not limited to, any terminal, any diesel fuel storage facility that is not a terminal, any retail diesel fuel facility, or any designated inspection site. (3) A designated inspection site is any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the state or the Internal Revenue Service to be used as a diesel fuel inspection site. A designated inspection site shall be identified as a diesel fuel inspection site. (4) Officers or employees may physically inspect, examine, or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of diesel fuel, diesel fuel dyes, or diesel fuel markers. Inspection may also be made of any equipment used for, or in connection with, production, storage, or transportation of diesel fuel, diesel fuel dyes, or diesel fuel markers. This includes any equipment used for the dyeing or marking of diesel fuel. This includes the books and records kept to determine tax liability. (5) Officers or employees may detain any vehicle, train, or vessel for the purpose of inspecting its fuel tanks and storage tanks. Detainment will be either on the premises under inspection or at a designated inspection site. Detainment may continue for a reasonable period of time as is necessary to determine the amount and composition of the diesel fuel. (6) Officers or employees may take and remove samples of diesel fuel in reasonable quantities as necessary to determine its composition. (b) Any person that refuses to allow an inspection may be fined one thousand dollars ($1,000) for each refusal. This penalty is in addition to any other penalty or tax that may be imposed upon that person or any other person liable for tax or penalty. (Amended by Stats. 2005, Ch. 519, Sec. 24. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 60604. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Specified diesel-fuel-related operators and persons must keep required records and papers in the form the board requires.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60604. Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, and every person dealing in, removing, transporting, or storing diesel fuel in this state shall keep those records, receipts, invoices, and other pertinent papers with respect thereto in that form as the board may require. Failure to maintain records will constitute a misdemeanor punishable as provided in Section 60706. (Amended by Stats. 2006, Ch. 364, Sec. 42. Effective January 1, 2007.) - 60605. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Terminal operators must keep specified diesel-fuel removal records and retain them for set periods.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60605. (a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates: (1) The bill of lading or other shipping document. (2) The record of whether the diesel fuel was dyed in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements. (3) The volume and date of the removal. (4) The identity of the position holder or position holder’s customer. (5) The identity of the person, such as a common carrier, that physically received the fuel. (6) Any other information required by the Internal Revenue Service pursuant to Section 48.4101-1 of Title 26 of the Code of Federal Regulations. (b) The terminal operator shall maintain the information described in this section at the terminal from which the removal occurred for at least three months after the removal to which it relates. Thereafter, the terminal operator shall retain the information at a location controlled by the terminal operator for at least four more years. (Amended by Stats. 2001, Ch. 429, Sec. 77. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.) - 60606. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board or its authorized representative may examine records and equipment, and investigate diesel fuel disposition, to check whether taxes are properly reported and paid.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60606. The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, or person dealing in, removing, transporting, or storing diesel fuel and may investigate the character of the disposition that the interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, or person makes of the diesel fuel in order to ascertain whether all taxes due under this part are being properly reported and paid. (Amended by Stats. 2006, Ch. 364, Sec. 43. Effective January 1, 2007.) - 60607. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If an examination or investigation requires it, collaboration or conference with motor vehicle fuel tax officials of other states, inside or outside California, is treated as a necessary part of administering this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60607. As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor vehicle fuel tax officials of other states, at places inside or outside this state, the collaboration or conference is declared to be a necessary function in the administration of this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60608. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may share certain motor fuel tax information with other government officials and state or federal agencies, but information furnished under subsection (a) cannot be used for any purpose other than the one for which it was provided.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60608. (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials the information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished. (b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws. (c) The board may furnish any interstate user information obtained by the board under this part to any state or federal agency for use by that agency in the enforcement of interstate user registration or licensing laws, or interstate vehicle registration or licensing laws. (Amended by Stats. 1998, Ch. 609, Sec. 60. Effective January 1, 1999.) - 60609. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board, and anyone with an administrative duty under this part, must not disclose protected tax and business information except as allowed. The Governor may authorize certain examinations by order.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60609. It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except to another government, state agency, or federal agency as specified in Section 60608. Information respecting the tax due from a person may be furnished, however, to any person owning or having an interest in a qualified motor vehicle or property subject to the lien of the tax. The Governor may, by general or special order, authorize examination by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person of the records maintained by the board under this part. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest, and penalties. (Amended by Stats. 1997, Ch. 620, Sec. 28. Effective January 1, 1998.) - 60609.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
Tax return preparers covered by this section must not disclose or misuse client information, unless consent or legal process applies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60609.5. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 6 (commencing with Section 60201), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 102. Effective January 1, 2001.) - 60610. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A board certificate stating notice was given by mailing or personal service is prima facie evidence, and notices that must be mailed or served may instead be given by mailing or personal service unless another method is specifically required.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60610. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60611. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
The board decides which taxpayer accounts can be included in the managed audit program, and taxpayers do not have to participate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60611. (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 56. (AB 2009) Effective January 1, 2015.) - 60611.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all listed criteria.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60611.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 57. (AB 2009) Effective January 1, 2015.) - 60611.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
If the board selects an account for a managed audit, the board must specify the audit details and the taxpayer must examine its records and provide the reviewed materials to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60611.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books, records, and equipment to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and books, records, and equipment examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 58. (AB 2009) Effective January 1, 2015.) - 60611.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
This section says the article does not restrict the board’s authority to examine a taxpayer’s books, records, and equipment under Section 60606.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60611.3. Nothing in this article limits the board’s authority to examine the books, records, and equipment of a taxpayer under Section 60606. (Added by Stats. 2014, Ch. 105, Sec. 59. (AB 2009) Effective January 1, 2015.) - 60611.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )
After a managed audit is completed and verified by the board, unpaid liability interest is calculated at half the usual rate, and payment must be made within the board’s stated time period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60611.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 60. (AB 2009) Effective January 1, 2015.) - 60621. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must administer this article.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60621. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60622. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must create a Taxpayers’ Rights Advocate position, and the advocate or designee must help resolve taxpayer complaints and can stay actions in some cases.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60622. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60623. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must run an education and information program for newly registered taxpayers and audit/compliance staff, and its electronic media must not use the voice, picture, or name of board members or the Controller.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60623. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 84. Effective January 1, 2000.) - 60624. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must hold an annual hearing before the full board, and industry representatives and individual taxpayers may present proposals on changes to the Diesel Fuel Tax Law.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60624. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Diesel Fuel Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60625. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must prepare and publish simple, nontechnical statements explaining procedures, remedies, and the rights and obligations of the board and taxpayers.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60625. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60626. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
Revenue collected or assessed under this part may not be used to evaluate individual officers or employees or to impose or suggest production quotas or goals, except for accounts receivable quotas or goals. The board must certify this in its annual report.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60626. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60627. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must develop and implement a program to evaluate employees’ or officers’ performance in their contact with taxpayers, and coordinate that program with the Taxpayers’ Rights Advocate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60627. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60628. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must work with the Taxpayers’ Rights Advocate and other interested taxpayer-oriented groups to develop a plan to shorten the time needed to resolve redetermination petitions and refund claims.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60628. The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60629. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board’s appeal staff review conferences must be held reasonably and at a convenient board office, and the taxpayer must be told before the conference that they may have an attorney, accountant, or other designated agent present. A conference may be recorded only with prior notice to the taxpayer, who is entitled to a copy of the recording.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60629. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60630. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
Taxpayers may get reimbursed for reasonable hearing fees and expenses if they file timely and the board finds the staff acted unreasonably.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60630. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer shall be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) The board’s proposed award under this section shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 103. Effective January 1, 2001.) - 60631. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
Board officers and employees may not knowingly use investigations or surveillance for non-tax-administration purposes, and violations can lead to discipline.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60631. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for non-tax-administration-related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include diesel fuel tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60632. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The tax agency must release a levy or notice to withhold if sale costs would exceed the liability, and it must not sell seized property until the taxpayer has been told in writing about levy exemptions. The Taxpayers’ Rights Advocate may also order release or return of up to $2,300 in certain cases.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60632. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part, or within 90 days from the receipt of the funds pursuant to a levy or notice to withhold may order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse or dependents. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section does not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 12. (SB 1507) Effective January 1, 2019.) - 60632.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
If property has been levied and the board does not find tax collection is in jeopardy, the board must return the property or sale proceeds to the taxpayer when certain conditions are met.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60632.1. (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 60493 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 60633.1. (Added by Stats. 1999, Ch. 929, Sec. 86. Effective January 1, 2000.) - 60633. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
Exemptions from levy are adjusted for debt collection purposes to reflect California Consumer Price Index changes when the change is more than 5% above any previous adjustment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60633. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60633.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
A taxpayer may claim reimbursement from the board for certain bank and third-party charges caused by an erroneous board levy, notice to withhold, processing action, or collection action.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60633.1. (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 12. (SB 442) Effective January 1, 2014.) - 60633.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The department must send taxpayers a preliminary lien notice at least 30 days before certain liens are filed or recorded, and must send corrected release notices when a lien was filed in error.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60633.2. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event the tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this action shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 60330) of Chapter 6. (c) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the tax liability. (B) Release or subordination will be in the best interest of the state and the taxpayer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 116. (SB 1496) Effective January 1, 2023.) - 60634. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
The board may not revoke or suspend a license under Sections 60180 or 60181 unless it first mails the taxpayer a preliminary notice saying suspension will occur by a certain date.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60634. For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 60180 or 60181 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60635. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
A taxpayer harmed by a board officer or employee’s reckless disregard of board procedures may sue the State in superior court for damages.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60635. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs, including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60636. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )
This section sets rules for settling disputed civil tax matters, including review by the Attorney General, approval limits for the director, public-record requirements for larger reductions, and deadlines for action.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60636. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of tax, or penalties, or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director of the department a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) The director shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 60609. (h) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (i) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 40. (SB 889) Effective January 1, 2024.) - 60651. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )
The board must send most money it receives under this part to the Treasurer and give the Controller copies of the transmittal schedules.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60651. The board shall transmit all money received by it under this part, except the amounts of overpayment of the fees required by Section 60185, to the Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The board shall at the same time furnish copies of the schedules covering the transmittals to the Controller. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60652. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )
Money deposited under this part is continuously appropriated to pay authorized refunds, and any remaining balance must be transferred to the Highway Users Tax Account.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60652. Notwithstanding Section 13340 of the Government Code, all moneys deposited in the account under this part are hereby continuously appropriated, without regard to fiscal years, as follows: (a) To pay the refunds authorized in this part. (b) The balance shall be transferred to the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 60653. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )
The Controller must transfer money to the Highway Users Tax Account in the Transportation Tax Fund at the same time as related Motor Vehicle Fuel Tax Law transfers are made.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60653. The Controller shall make the transfers to the Highway Users Tax Account in the Transportation Tax Fund pursuant to Section 60652 at the same time as the transfers of moneys received under the Motor Vehicle Fuel Tax Law are made. (Amended by Stats. 2007, Ch. 342, Sec. 57. Effective January 1, 2008.) - 60654. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )
Costs the board incurs to carry out duties under this part must be paid from the account money, but only after legislative appropriation.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60654. Any costs to the board to carry out any duties imposed upon it by this part shall be paid, upon appropriation by the Legislature, from the moneys deposited in the account under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 6066. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )
A person who wants to operate as a seller in this state must file a permit application with the board for each business location.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6066. (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the board and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the board may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property. (b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Amended by Stats. 2000, Ch. 923, Sec. 1.4. Effective January 1, 2001.) - 6066.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )
Local governments may collect seller-permit business information and must send it to the board; the board must act on it, and may not charge a fee for that collection and transmission.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6066.3. (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property under this part and shall transmit that information to the board. The information shall be provided to the board in a format to be determined by the board after consulting with the League of California Cities and the California State Association of Counties. (b) The information submitted to the board under subdivision (a) shall serve as all of the following: (1) The preliminary application for a seller’s permit. (2) Notification to the board by the city, county, or city and county of a person desiring to engage in the business of selling of tangible personal property in that jurisdiction. (3) Notice to the board for purposes of redistribution under Section 7209. (c) The board shall issue a determination regarding issuance of a seller’s permit and receipt of notification for purposes of paragraphs (2) and (3) of subdivision (b). The board shall provide a copy of that determination and receipt of notification to the city, county, or city and county from which the board has received information under subdivision (a). The board shall make its determination as follows: (1) For persons for whom a determination can be made based on the information submitted, the determination shall be issued within 30 days of receipt of the information. (2) For persons for whom additional information is required before a determination can be made, the determination shall be issued within 120 days of receipt of the information. (d) The board shall, after consulting with the League of California Cities and the California State Association of Counties, adopt standardized data addressing and naming conventions that are compatible with local jurisdiction conventions for new registrants and, to the extent possible, for current accounts. (e) A city, county, or city and county may not charge applicants a fee for collecting and transmitting information pursuant to this section. (Amended by Stats. 2003, Ch. 471, Sec. 21. Effective January 1, 2004.) - 6066.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )
A city, county, or city and county may require certain businesses to provide a seller’s permit account number, if they have one.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6066.4. A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property to provide his or her seller’s permit account number, if any. (Amended by Stats. 2003, Ch. 471, Sec. 21.1. Effective January 1, 2004.) - 6066.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )
When the board gives an applicant an application form, it must also give the applicant a written notice in the board’s prescribed form.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6066.5. At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed by the board outlining the provisions of Sections 6072 and 6094.5 and the penalties that will accrue to the applicant should the permit be used in a manner which is prohibited by those sections. (Added by Stats. 1980, Ch. 91, Sec. 2.)
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