Revenue and Taxation Code — Part 35 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 35 of 36 · provisions 6,801–7,000

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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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 8258.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

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    After a managed audit is completed and verified by the board, unpaid liability interest is charged at half the usual rate, and the taxpayer must pay the liabilities and interest within the board’s set time period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8258.4. 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. 5. (AB 2009) Effective January 1, 2015.)
  2. 826.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

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    On request, a person must submit a property statement for state-assessed property in the board-prescribed form, and the statement must be sworn and filed with the board.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 826. Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or managed by him, in the form prescribed by the board. (a) The statement shall be made under oath and filed with the board. (b) In the case of a corporation, the property statement shall be signed either by an officer of the corporation or an employee or agent who has been designated in writing by the board of directors to sign such statement on behalf of the corporation. (Amended by Stats. 1968, Ch. 1035.)
  3. 8260.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must administer this article, and the article’s provisions apply to this part unless the context indicates otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8260. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  4. 8261.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must create a Taxpayers’ Rights Advocate position, and the advocate or designee must handle taxpayer complaints, stay certain actions causing irreparable loss, and report to the board’s executive officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8261. (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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  5. 8262.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must create and run an education and information program, and electronic media used under this section may not show the voice, picture, or name of board or Controller members.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8262. (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. 3. Effective January 1, 2000.)
  6. 8263.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must hold an annual hearing before the full board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8263. 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 Motor Vehicle Fuel Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Amended by Stats. 2000, Ch. 1053, Sec. 40. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  7. 8264.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must prepare and publish plain-language 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8264. 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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  8. 8265.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must certify each year that revenue collected or assessed is not used in prohibited ways, while this section still allows goals and performance evaluations about productivity and efficient use of time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8265. (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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  9. 8266.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must develop and implement a program to evaluate individual employees’ or officers’ performance in dealing 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8266. 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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  10. 8267.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must work with the Taxpayers’ Rights Advocate and other taxpayer-oriented groups to make a plan that reduces 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8267. 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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  11. 8268.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The board must follow specified procedures for appeals staff review conferences, including giving the taxpayer a reasonable, convenient conference setting, notice before recording, and advance notice of the taxpayer’s right to bring an attorney, accountant, or other agent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8268. 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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  12. 8269.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they file a timely claim 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8269. (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 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) Any proposed award by the board pursuant to subdivision (a) 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. 11. Effective January 1, 2001.)
  13. 827.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

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    A property statement must specifically show any information the board requires to assess state assessed property.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 827. The statement shall show specifically any information required by the board in order to assess State assessed property. (Enacted by Stats. 1939, Ch. 154.)
  14. 8270.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    Board officers and employees may not knowingly authorize, require, or conduct investigations or surveillance for nontax administration purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8270. (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 nontax 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 motor vehicle 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. (Amended by Stats. 2000, Ch. 1053, Sec. 41. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  15. 8272.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    The Controller must release a levy or notice to withhold if sale costs exceed the liability, and must not sell seized property until the taxpayer is notified in writing of levy exemptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8272. (a) The Controller 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) The Controller 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. (c) This section shall not apply to the seizure of any property as a result of a jeopardy assessment. (Amended by Stats. 1993, Ch. 589, Sec. 141. Effective January 1, 1994.)
  16. 8273.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

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    Exemption levels for debt-collection purposes must be adjusted when California CPI changes rise more than 5% above the previous adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8273. 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 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. (Amended by Stats. 1993, Ch. 589, Sec. 142. Effective January 1, 1994.)
  17. 8276.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

    Verify source ↗

    The board may not revoke or suspend a person’s license under Sections 7507 or 7508 unless it first mails a preliminary notice, and that notice must be mailed to the taxpayer at least 60 days before the date set for suspension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8276. For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 7507 or 7508 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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  18. 8277.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. )

    Verify source ↗

    A taxpayer who is harmed by a board officer’s or employee’s reckless disregard of published procedures may sue the State of California for damages in superior court.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [8260 - 8277] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 2. ) ## 8277. (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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.)
  19. 828.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    People with relevant knowledge or records must provide them to the board when asked, and must also provide a true copy of relevant business records at an agreed or California business location.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 828. Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request. The person shall make available at his principal place of business, principal location, or principal address in California, or at a place mutually agreeable to the board and the person, a true copy of business records relevant to the amount, cost, and value of all property that he owns, claims, possesses, or controls within the state. (Amended by Stats. 1979, Ch. 516.)
  20. 829.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    If the board fails to demand or obtain the property statement, that does not make an assessment invalid.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 829. Failure of the board to demand or secure the property statement does not render any assessment invalid. (Enacted by Stats. 1939, Ch. 154.)
  21. 830.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    If certain persons receive a board mailing about tax rate area changes, they must file a corrected property statement by the stated deadline. Late filing can trigger penalties, but penalties may be abated for reasonable cause.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 830. (a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by March 1, and shall be in such detail as the board may prescribe. (b) If the request of the board is mailed on or after the first day of January following the lien date, the property statement shall be filed with the board within 60 days after the request is mailed. (c) Except as hereinafter provided, if any person fails to file the property statement, in whole or in part, by March 1, or by that later date to which the filing period is extended pursuant to subdivision (b) or Section 830.1, a penalty shall be added to the full value of the assessment of so much of the property as is not timely reported as follows: (1) For any part of the property statement relating to the development of the unit value of operating property, the penalty shall be 10 percent of the unit value. (2) For any part of the property statement, not relating to the development of the unit value of operating property, that lists or describes specific operating property, the penalty shall be 10 percent of the allocated value of the property, which penalty shall be added to the unit value. (3) For any part of the property statement that lists or describes specific nonunitary property, the penalty shall be 10 percent of the value of the property. (4) If the failure to timely file a property statement is due to a fraudulent or willful attempt to evade the tax, a penalty of 25 percent of the assessed value of the estimated assessment shall be added to the assessment. A willful failure to file a property statement as required by Article 5 (commencing with Section 826) shall be deemed to be a willful attempt to evade the tax. (5) No penalty added pursuant to paragraph (1), (2), (3), or (4) may exceed twenty million dollars ($20,000,000) of full value. In addition, if a penalty has been added pursuant to paragraph (1), (2), or (3), if a claim for refund seeking the recovery of that penalty has been filed by the state assessee contesting the penalty within three months of the due date of the second installment, and the state assessee initiates an action in the superior court within one year of the filing of the claim for refund, the state assessee is not subject to any further penalties on subsequent assessments for failure to comply with any subsequent request seeking information or data with respect to the same issue as set forth in the claim for refund filed within the time limits set forth above, until the assessment year after a final decision of the court, and then only with respect to a failure to comply with a request for information with respect to assessments after a final decision of the court. For purposes of this paragraph, “same issue” means the type of information that is the subject of the disputed request for information. (d) Any person who subscribes to the board’s tax rate area change service and who receives a change mailed between April 1 and May 1, shall file a corrected statement no later than May 30 with respect to those parts of the property statement that are affected by the change. If that person receives a change mailed after May 1, a corrected statement shall be filed no later than the 60th day following the mailing of that change. (e) Penalties incurred for filings received after June 30 may be included with the assessments for the succeeding fiscal year. (f) If the assessee establishes to the satisfaction of the board that the failure to file the property statement or any of its parts within the time required by this section was due to reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, in whole or in part, provided the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions. (Amended by Stats. 2011, Ch. 351, Sec. 13. (SB 947) Effective January 1, 2012.)
  22. 830.1.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board may extend deadlines for filing parts of a property statement if good cause is shown.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 830.1. Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for filing portions of the property statement as follows: (a) For any part of the property statement relating to the development of the unit value of operating property, an extension not exceeding 45 days may be granted. (b) For any part of the property statement, not relating to the development of the unit value of operating property, that lists or describes specific operating property, an extension not exceeding 30 days may be granted. (c) For any part of the property statement that lists or describes specific nonunitary property, an extension not exceeding 30 days may be granted. (d) If an extension is granted pursuant to subdivision (a), (b), or (c), an additional 15-day extension may be granted upon the showing of extraordinary circumstances which prevent the filing of the statement within the first extension. (Amended by Stats. 2001, Ch. 407, Sec. 6. Effective January 1, 2002.)
  23. 8301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. )

    Verify source ↗

    Certain motor vehicle fuel-related operators and persons must keep required records and papers in the form 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. ) ## 8301. Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, vessel operator and every person dealing in, removing, transporting, or storing motor vehicle 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 8402. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 43. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  24. 8302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. )

    Verify source ↗

    Terminal operators must keep specified records for each rack removal of motor vehicle fuel and retain them for a minimum period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. ) ## 8302. (a) Each terminal operator shall keep the following information with respect to each rack removal of motor vehicle fuel at each terminal it operates: (1) The bill of lading or other shipping document. (2) The volume and date of the removal. (3) The identity of the person, such as a common carrier, that physically received the fuel. (4) The identity of the position holder or position holder’s customer. (5) 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. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 43. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  25. 8303.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. )

    Verify source ↗

    Records required by this chapter must be available at all times for inspection by the board or its representatives.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. ) ## 8303. All records required by this chapter shall be available at all times for the inspection of the board or its representatives. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 43. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  26. 8304.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. )

    Verify source ↗

    Certain motor fuel tax actors must give the board a sworn statement about the contents of relevant records when demanded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 9. Records [8301 - 8304] ( Chapter 9 repealed and added by Stats. 2000, Ch. 1053, Sec. 43. ) ## 8304. Upon demand of the board or its representatives a highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel operator shall furnish a statement under oath reflecting the contents of any records kept by the highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel operator with respect to the matters specified in this chapter. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 43. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  27. 831.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board may require county or city assessors to report information they have about the value of State assessed property.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 831. On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his possession concerning the value of State assessed property. (Enacted by Stats. 1939, Ch. 154.)
  28. 832.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board may ask any state department, board, bureau, or commission for assistance.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 832. The board may call on any State department, board, bureau, or commission for any assistance it can render. (Enacted by Stats. 1939, Ch. 154.)
  29. 833.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    Section 833 keeps property-statement information secret, but allows specific disclosures and record access for county/local tax officials, state officials, and certain out-of-state tax officials under stated conditions.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 833. (a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by any person or entity acquiring this information pursuant to subdivision (c). Information and records in the board’s office which are not required to be kept or prepared by the board are not public documents and are not open to public inspection. (b) This section shall not apply to maps filed pursuant to Section 326. (c) Except as provided in Section 38706, the board may provide any assessment data in its possession to the assessor of any county. When requested by resolution of the board of supervisors of any county, or the city council of any city which prepares its own local roll, the board shall permit the auditor or the assessor of the county or city, or any duly authorized deputy or employee of that officer, to examine any and all records of the board. (d) The board shall disclose information, furnish abstracts or permit access to any and all of its records to or by law enforcement agencies, grand juries, and other duly authorized legislative or administrative officials of the state pursuant to their authorization to examine these records. (e) The board also may disclose information, records, and appraisal data relating to state assessment of companies engaged in interstate commerce to tax officials of other states having duties corresponding to those described by this chapter. This disclosure shall be limited to instances in which there is a reciprocal exchange of information by the states in which the interstate companies operate, and shall be made only pursuant to a written agreement between the agencies involved. This agreement shall provide that any request for information be in writing, shall specify the information to be exchanged, and shall require that any information furnished be used solely for tax administration purposes and otherwise shall be held secret. This agreement shall also provide that any information furnished be disclosed only to those persons whose duties or responsibilities require access and shall require that necessary safeguards be implemented to protect the confidentiality of the information. The request for information and any written material furnished pursuant to the request shall be open to inspection by the person to whom the information relates at the office of the board in Sacramento. (f) Upon receiving any request for confidential information from any person or entity described in subdivision (c) or (e), the board shall promptly notify the state assessee to which the request relates of the identity of the person or entity requesting the information and a description of the information sought. Upon sending any information in response to the request, the board shall simultaneously provide to the state assessee to which the request relates notification describing the information so transmitted and the identity of the person or entity to whom the information was transmitted. (Amended by Stats. 2001, Ch. 407, Sec. 6.5. Effective January 1, 2002.)
  30. 834.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board may destroy taxpayer-related documents after six years from the lien date, or after three years if the documents have been preserved in a readable stored format.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Property Statements [826 - 834] ( Heading of Article 5 renumbered from Article 3 by Stats. 1976, Ch. 877. ) ## 834. The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for which that information was obtained. Those documents may be destroyed when three years have elapsed since the lien date if the documents have been microfilmed, microfiched, imaged, or otherwise preserved on a medium that provides access to the documents. (Amended by Stats. 1998, Ch. 583, Sec. 3. Effective January 1, 1999.)
  31. 8351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller must send collected money to the State Treasurer, who must deposit it into the Motor Vehicle Fuel Fund/account. The board must also deposit license fees into the same account, and the Controller may use the account for cashflow loans to the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8351. The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of competent jurisdiction to be paid to the Controller, to the State Treasurer who shall deposit it in the State Treasury and credit it to the Motor Vehicle Fuel Fund, which is continued in existence as the Motor Vehicle Fuel Account in the Transportation Tax Fund, which fund is hereby created. All fees paid and accepted for issuance or reinstatement of licenses under this part shall be deposited by the board in the State Treasury to the credit of the same account. Any reference in any law or regulation to the Motor Vehicle Fuel Fund shall be deemed to refer to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Notwithstanding any other provision of law, the Controller may use the funds in the Motor Vehicle Fuel Account in the Transportation Tax Fund for cashflow loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. Any such loan shall be exempt from paragraph (2) of subdivision (b) of Section 16310 of the Government Code. Interest shall be paid on all moneys loaned to the General Fund and shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which the money is loaned. This subdivision does not authorize any transfer that would interfere with the carrying out of the object for which these funds were created. (Amended by Stats. 2012, Ch. 1, Sec. 6. (SB 95) Effective February 3, 2012.)
  32. 8352.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Money in the Motor Vehicle Fuel Account is appropriated for expenditure, allocation, or transfer under this chapter, subject to any budget bill.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352. Subject to the provisions of any budget bill heretofore or hereafter enacted, the money deposited to the credit of the Motor Vehicle Fuel Account is hereby appropriated for expenditure, allocation, or transfer as provided in this chapter. (Amended by Stats. 2004, Ch. 227, Sec. 98. Effective August 16, 2004.)
  33. 8352.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Money in the Motor Vehicle Fuel Account may be spent only for listed purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.1. The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the following purposes: (a) To pay the refunds authorized in this part, including refunds due on account of judgments for the return of taxes illegally collected. (b) To the Controller, to carry out any duties imposed upon him or her by this part. (c) To the board, to carry out any duties imposed upon it by this part. (d) To pay the pro rata share of the overhead and general administrative expense of the Controller and the board attributable to duties imposed by this part. The pro rata share is payable upon presentation of a claim against any appropriation from the Motor Vehicle Fuel Account for the support of the Controller or the board, as the case may be. (Amended by Stats. 2000, Ch. 1053, Sec. 45. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  34. 8352.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Money credited to the Motor Vehicle Fuel Account must be transferred to the State Transportation Fund, subject to this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.2. Subject to the provisions of this chapter, the money deposited to the credit of the Motor Vehicle Fuel Account shall be transferred to the State Transportation Fund, which is hereby created, as provided in this chapter. (Amended by Stats. 1973, Ch. 1153.)
  35. 8352.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Most aircraft-fuel-related money in the Motor Vehicle Fuel Account must be transferred to the Aeronautics Account, but some revenues are redirected to the General Fund starting July 1, 2012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.3. (a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), all moneys deposited to the credit of the Motor Vehicle Fuel Account attributable to the distribution of motor vehicle fuel for use or used in propelling an aircraft in the state shall be transferred to the Aeronautics Account in the State Transportation Fund, for allocation as follows: (1) To pay the pro rata cost of the Controller and the board under subdivisions (b), (c), and (d) of Section 8352.1. (2) To pay for the support of the Department of Transportation, for the administration of the State Aeronautics Act (Division 9 (commencing with Section 21001) of the Public Utilities Code). (3) Remaining balance to be available for expenditures in accordance with Section 21602 and Article 4 (commencing with Section 21680) of Chapter 4 of Part 1 of Division 9 of the Public Utilities Code. (b) Commencing July 1, 2012, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 and otherwise to be deposited in the Aeronautics Account pursuant to subdivision (a) shall instead be transferred to the General Fund. The revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 that were deposited in the Aeronautics Account in the 2010–11 and 2011–12 fiscal years shall be transferred to the General Fund. (Amended by Stats. 2012, Ch. 32, Sec. 30. (SB 1006) Effective June 27, 2012.)
  36. 8352.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    This section directs specified fuel-tax revenues to be transferred between state funds, sets a $6.6 million annual amount, and requires adjustments unless the difference is under $50,000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.4. (a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Harbors and Watercraft Revolving Fund, for expenditure in accordance with Division 1 (commencing with Section 30) of the Harbors and Navigation Code, the sum of six million six hundred thousand dollars ($6,600,000) per annum, representing the amount of money in the Motor Vehicle Fuel Account attributable to taxes imposed on distributions of motor vehicle fuel used or usable in propelling vessels. The actual amount shall be calculated using the annual reports of registered boats prepared by the Department of Motor Vehicles for the United States Coast Guard and the formula and method of the December 1972 report prepared for this purpose and submitted to the Legislature on December 26, 1972, by the Director of Transportation. If the amount transferred during each fiscal year is in excess of the calculated amount, the excess shall be retransferred from the Harbors and Watercraft Revolving Fund to the Motor Vehicle Fuel Account. If the amount transferred is less than the amount calculated, the difference shall be transferred from the Motor Vehicle Fuel Account to the Harbors and Watercraft Revolving Fund. No adjustment shall be made if the computed difference is less than fifty thousand dollars ($50,000), and the amount shall be adjusted to reflect any temporary or permanent increase or decrease that may be made in the rate under the Motor Vehicle Fuel Tax Law. Payments pursuant to this section shall be made prior to payments pursuant to Section 8352.2. (b) (1) Commencing July 1, 2012, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and otherwise to be deposited in the Harbors and Watercraft Revolving Fund pursuant to subdivision (a) shall instead be transferred to the General Fund. (2) Commencing November 1, 2017, the revenues attributable to the taxes imposed pursuant to subdivision (c) of Section 7360, any adjustment pursuant to subdivision (d) of Section 7360, and Section 7361.2, and otherwise to be deposited in the Harbors and Watercraft Revolving Fund pursuant to subdivision (a), shall instead be transferred to the State Parks and Recreation Fund to be used for state parks, off-highway vehicle programs, or boating programs. (Amended by Stats. 2017, Ch. 5, Sec. 28. (SB 1) Effective April 28, 2017.)
  37. 8352.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Money from the Motor Vehicle Fuel Account must be transferred to the Department of Food and Agriculture Fund on a set quarterly basis, and the directors must prepare and submit a periodic report to the Legislature.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.5. (a) (1) Subject to Sections 8352 and 8352.1, and except as otherwise provided in paragraph (1) of subdivision (b), there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Department of Food and Agriculture Fund, during the second quarter of each fiscal year, an amount equal to the estimate contained in the most recent report prepared pursuant to this section. (2) The amounts are not subject to Section 6357 with respect to the collection of sales and use taxes thereon, and represent the portion of receipts in the Motor Vehicle Fuel Account during a calendar year that were attributable to agricultural off-highway use of motor vehicle fuel which is subject to refund pursuant to Section 8101, less gross refunds allowed by the Controller during the fiscal year ending June 30 following the calendar year to persons entitled to refunds for agricultural off-highway use pursuant to Section 8101. Payments pursuant to this section shall be made prior to payments pursuant to Section 8352.2. (b) (1) Commencing July 1, 2012, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and otherwise to be deposited in the Department of Food and Agriculture Fund pursuant to subdivision (a) shall instead be transferred to the General Fund. (2) Commencing November 1, 2017, the revenues attributable to the taxes imposed pursuant to subdivision (c) of Section 7360, as adjusted pursuant to subdivision (d) of Section 7360, and Section 7361.2 shall be deposited in the Department of Food and Agriculture Fund. (c) On or before September 30, 2012, and on or before September 30 of each even-numbered year thereafter, the Director of Transportation and the Director of Food and Agriculture shall jointly prepare, or cause to be prepared, a report setting forth the current estimate of the amount of money in the Motor Vehicle Fuel Account attributable to agricultural off-highway use of motor vehicle fuel, which is subject to refund pursuant to Section 8101 less gross refunds allowed by the Controller to persons entitled to refunds for agricultural off-highway use pursuant to Section 8101; and they shall submit a copy of the report to the Legislature. (Amended by Stats. 2017, Ch. 5, Sec. 29. (SB 1) Effective April 28, 2017.)
  38. 8352.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    This section directs monthly transfers of specified motor vehicle fuel tax revenues to the Off-Highway Vehicle Trust Fund, with some amounts redirected to the General Fund and State Parks and Recreation Fund, and requires periodic adjustment and a study by the Department of Transportation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.6. (a) (1) Subject to Section 8352.1, and except as otherwise provided in paragraphs (2) and (3), on the first day of every month, there shall be transferred from moneys deposited to the credit of the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code an amount attributable to taxes imposed upon distributions of motor vehicle fuel used in the operation of motor vehicles off highway and for which a refund has not been claimed. Transfers made pursuant to this section shall be made prior to transfers pursuant to Section 8352.2. (2) (A) Commencing July 1, 2012, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and otherwise to be deposited in the Off-Highway Vehicle Trust Fund pursuant to paragraph (1) shall instead be transferred to the General Fund. (B) Commencing November 1, 2017, the revenues attributable to the taxes imposed pursuant to subdivision (c) of Section 7360, any adjustment pursuant to subdivision (d) of Section 7360, and Section 7361.2, and otherwise to be deposited in the Off-Highway Vehicle Trust Fund pursuant to subdivision (a), shall instead be transferred to the State Parks and Recreation Fund to be used for state parks, off-highway vehicle programs, or boating programs. (3) The Controller shall withhold eight hundred thirty-three thousand dollars ($833,000) from the monthly transfer to the Off-Highway Vehicle Trust Fund pursuant to paragraph (1), and transfer that amount to the General Fund. (b) The amount transferred to the Off-Highway Vehicle Trust Fund pursuant to paragraph (1) of subdivision (a), as a percentage of the Motor Vehicle Fuel Account, shall be equal to the percentage transferred in the 2006–07 fiscal year. Every five years, starting in the 2013–14 fiscal year, the percentage transferred may be adjusted by the Department of Transportation in cooperation with the Department of Parks and Recreation and the Department of Motor Vehicles. Adjustments shall be based on, but not limited to, the changes in the following factors since the 2006–07 fiscal year or the last adjustment, whichever is more recent: (1) The number of vehicles registered as off-highway motor vehicles as required by Division 16.5 (commencing with Section 38000) of the Vehicle Code. (2) The number of registered street-legal vehicles that are anticipated to be used off highway, including four-wheel drive vehicles, all-wheel drive vehicles, and dual-sport motorcycles. (3) Attendance at the state vehicular recreation areas. (4) Off-highway recreation use on federal lands as indicated by the United States Forest Service’s National Visitor Use Monitoring and the United States Bureau of Land Management’s Recreation Management Information System. (c) It is the intent of the Legislature that transfers from the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund should reflect the full range of motorized vehicle use off highway for both motorized recreation and motorized off-road access to other recreation opportunities. Therefore, the Legislature finds that the fuel tax baseline established in subdivision (b), attributable to off-highway estimates of use as of the 2006–07 fiscal year, accounts for the three categories of vehicles that have been found over the years to be users of fuel for off-highway motorized recreation or motorized access to nonmotorized recreational pursuits. These three categories are registered off-highway motorized vehicles, registered street-legal motorized vehicles used off highway, and unregistered off-highway motorized vehicles. (d) It is the intent of the Legislature that the off-highway motor vehicle recreational use to be determined by the Department of Transportation pursuant to paragraph (2) of subdivision (b) be that usage by vehicles subject to registration under Division 3 (commencing with Section 4000) of the Vehicle Code, for recreation or the pursuit of recreation on surfaces where the use of vehicles registered under Division 16.5 (commencing with Section 38000) of the Vehicle Code may occur. (e) In the 2014–15 fiscal year, the Department of Transportation, in consultation with the Department of Parks and Recreation and the Department of Motor Vehicles, shall undertake a study to determine the appropriate adjustment to the amount transferred pursuant to subdivision (b) and to update the estimate of the amount attributable to taxes imposed upon distributions of motor vehicle fuel used in the operation of motor vehicles off highway and for which a refund has not been claimed. The department shall provide a copy of this study to the Legislature no later than January 1, 2016. (Amended by Stats. 2017, Ch. 5, Sec. 30. (SB 1) Effective April 28, 2017.)
  39. 8352.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    This section creates the Conservation and Enforcement Services Account and directs how its funds must be allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.8. (a) The Conservation and Enforcement Services Account is hereby established as an account in the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code. (b) Funds in the Conservation and Enforcement Services Account shall be allocated to the Division of Off-Highway Motor Vehicle Recreation of the Department of Parks and Recreation for expenditure, upon appropriation by the Legislature, for the following purposes: (1) Up to 40 percent of the funds, for cooperative agreements or challenge cost-sharing agreements with the United States Forest Service and the United States Bureau of Land Management, to complete necessary route designation planning work and to implement route planning decisions. (2) Up to one million one hundred thousand dollars ($1,100,000) for each grant cycle, to increase the amount of funds available for restoration grants in the program pursuant to paragraph (2) of subdivision (b) of Section 5090.50 of the Public Resources Code. (Amended by Stats. 2008, Ch. 179, Sec. 199. Effective January 1, 2009.)
  40. 8352.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller must withhold a report-preparation cost from certain chapter transfers and send the withheld amount to the State Highway Account in the State Transportation Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8352.9. The Controller shall withhold from any funds transferred pursuant to any section of this chapter an amount equal to the cost, as determined by the Department of Transportation, to the State Highway Account for preparing any report needed in order to establish the appropriate amount of any such transfer. He shall transfer such amounts withheld to the State Highway Account in the State Transportation Fund. (Added by Stats. 1974, Ch. 1134.)
  41. 8353.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Each month, the remaining balance in the Motor Vehicle Fuel Account must be transferred to the Highway Users Tax Account by order of the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8353. By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business on the 23rd day of the same month, after payments of refunds and administration and enforcement, as provided for in Section 8352.1, shall, on order of the Controller, be transferred to the Highway Users Tax Account in the Transportation Tax Fund. (Amended by Stats. 1983, Ch. 323, Sec. 78. Effective July 1, 1983. Operative August 1, 1983, by Sec. 149.43 of Ch. 323.)
  42. 8359.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The board may draw up to $5,000 from the Motor Vehicle Fuel Account without first providing vouchers and itemized statements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8359. The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor Vehicle Fuel Account a sum not to exceed five thousand dollars ($5,000). The sum so drawn shall be used as a revolving fund where cash advances are necessary. (Amended by Stats. 1987, Ch. 56, Sec. 162.)
  43. 8360.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The board may use Motor Vehicle Fuel Account appropriations to pay prosecution expenses for people charged with violating this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 10. Distribution of Proceeds [8351 - 8360] ( Chapter 10 added by Stats. 1941, Ch. 37. ) ## 8360. The board may pay out of the appropriations made to it from the Motor Vehicle Fuel Account all expenses incurred in the prosecution before any court of this state of any person charged with the violation of this part. (Amended by Stats. 1987, Ch. 56, Sec. 163.)
  44. 8401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    It is unlawful to use false statements or tricks to get motor vehicle fuel for export, divert it from interstate or foreign transit, or return it to California for sale or use without complying with the part and notifying the supplier.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8401. It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to do any of the following: (a) Obtain motor vehicle fuel for export and fail to export it, or cause it not to be exported. (b) Divert motor vehicle fuel, or cause it to be diverted, from interstate or foreign transit begun in this state. (c) Return motor vehicle fuel to this state and sell or use it, or cause it to be used or sold in this state, without complying with the provisions of this part and without notifying the supplier from whom the motor vehicle fuel was originally purchased of his or her act. It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold motor vehicle fuel from export, or to divert it from interstate or foreign transit begun in this state, or to return it to this state for sale or use so as to avoid any of the taxes imposed by this part. Any person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 8402. Each shipment illegally diverted or illegally returned constitutes a separate offense, and the unit of each shipment is the cargo of one vessel, or one railroad carload, or one automobile truck load, or such truck and trailer load, or one drum, or one barrel, or one case, or one can. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  45. 8402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    This section makes it unlawful to fail to pay the tax, miss required filings, make false statements or hide material facts, or violate another provision 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8402. It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following: (a) Fail to pay the tax. (b) Fail, neglect, or refuse to make and file any statement required by this part in the manner or within the time required. (c) Make any false statement or conceal any material fact in any record, report, affidavit, or claim provided for in this part. (d) Violate any other provision of this part. Any person violating any provision of this section is guilty of a misdemeanor, unless the act is by any other law of this state declared to be a felony, and upon conviction is punishable by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in the county jail not exceeding six months, or by both fine and imprisonment. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  46. 8403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    It is unlawful to conduct license-required activities under this part without a license, or after a license has been surrendered, canceled, or revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8403. It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to conduct any activities requiring a license under this part without a license or after a license has been surrendered, canceled, or revoked. Any violation of this section is subject to the same punishment as is prescribed in Section 8402. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  47. 8404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    Making or helping prepare a false or fraudulent return or report under this part is a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8404. (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor punishable as provided in Section 8402. (b) Any person who willfully aids or assists in, or procures, counsels, or advises in the preparation or presentation under, or in connection with any matter arising under this part, of a return, report, affidavit, claim, or other document which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with knowledge or consent of the person authorized or required to present the return, report, affidavit, claim, or document is guilty of a misdemeanor punishable as provided in Section 8402. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  48. 8405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    A person who willfully evades or tries to evade the motor vehicle fuel tax commits a misdemeanor and can be fined, imprisoned, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8405. (a) Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a misdemeanor punishable by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), imprisonment, or both the fine and imprisonment in the discretion of the court. In addition to the fine or imprisonment, or both, each person convicted under this section shall pay up to two dollars ($2) for each gallon of motor vehicle fuel, or portion thereof, knowingly removed, entered, blended, or possessed, kept, stored, or retained for the purpose of removal or removed, or offered for removal, or entry, or entered, or for sale, or actually sold, or offered for sale, in violation of this section, as determined by the court. (b) Proceeds of the assessed penalty shall be distributed to the treasurer of the county in which the action was brought for allocation to the prosecuting agency in the amount necessary to reimburse the agency for its costs of prosecution, and to the county for its reasonable costs of administration of this paragraph. Any remaining proceeds shall be deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund, and shall be available, upon appropriation by the Legislature, to pay administrative costs of the board to enforce this part. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  49. 8406.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    A prosecution for violating the penal provisions of this part must be started within three years of the offense, or within two years after the violation is discovered, 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8406. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later. (Added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  50. 8407.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. )

    Verify source ↗

    The Controller may collect certain court-imposed restitution and related amounts owed to the State, and may use lien recording and other collection methods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 11. Violations [8401 - 8407] ( Chapter 11 repealed and added by Stats. 2000, Ch. 1053, Sec. 48. ) ## 8407. (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due to the State of California and payable to the Controller may be collected by the Controller in any manner provided by law for collection of a delinquent motor vehicle fuel tax liability, including, but not limited to, issuance of an order and levy under 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 in the manner provided for earnings withholding orders for taxes. (2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the board. (b) This part shall apply to amounts collected under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section. (c) Notwithstanding Chapter 7 (commencing with Section 8101), no refund or credit may be allowed for any amounts paid or payments applied under this section. (d) Amounts authorized to be collected pursuant to this section may accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under Section 6591.5 from and after the date the amounts are established on the records of the board. (e) Amounts authorized to be collected pursuant to this section are not subject to any statute of limitations set forth in Chapter 6 (commencing with Section 7851). (f) Notwithstanding Section 7872 or Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, any portion of the amounts authorized to be collected under this section that remain unsatisfied may be collected by the recording of a notice of state tax lien. The Controller may record or extend a recorded notice of state tax lien at any time until the amount due, including any accrued interest, is paid in full. (g) This section shall apply on and after January 1, 2012, to amounts authorized to be collected pursuant to this section that are due to the State of California and payable to the Controller before, on, or after January 1, 2012. (Added by Stats. 2011, Ch. 727, Sec. 14. (AB 242) Effective January 1, 2012.)
  51. 8500.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Definitions in this chapter control how the chapter is read, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8500. Except when the context otherwise requires, the definitions given in this chapter govern the construction of this chapter. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  52. 8501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    This section defines key terms used in the chapter: “Commission,” “Region,” and “Bonds.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8501. As used in this chapter, the following definitions have the following meanings: (a) “Commission” means the Metropolitan Transportation Commission created by Title 7.1 (commencing with Section 66500) of the Government Code. (b) “Region” means the region comprising the commission’s jurisdiction, prescribed by Section 66502 of the Government Code. (c) “Bonds” means indebtedness and securities of any kind or class, including bonds, notes, bond anticipation notes, and commercial paper. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  53. 8502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may impose a motor vehicle fuel tax in the region, with a rate set by the commission and capped at 10 cents per gallon.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8502. The commission may impose, in addition to any other tax authorized by this division, a tax on the privilege of selling within the region, motor vehicle fuel, as defined by Section 7326. The tax shall not apply to motor vehicle fuel used to power aircraft. The tax shall be levied at a rate established by the commission, but not exceeding ten cents ($0.10) per gallon. Commencing on January 1 of the year following the election approving the tax, the tax may be imposed for a period not to exceed 20 years. (Amended by Stats. 2000, Ch. 1053, Sec. 49. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  54. 8503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Before imposing the tax, the commission must adopt a regional transportation expenditure plan for the tax revenues.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8503. (a) Prior to imposing the tax, the commission shall adopt a regional transportation expenditure plan for the revenues derived from the tax. The regional transportation expenditure plan shall describe specific proposed transportation projects and the estimated cost of each project. (b) The regional transportation expenditure plan shall also meet the following minimum objectives and criteria: (1) Project expenditures shall reflect an equitable distribution of revenues throughout the region with not less than 95 percent of revenues from each county, based on population, being invested over the 20-year life of the tax in projects attributable to that county. In addition, during every five-year period, no less than 80 percent of the revenues from each county, based on population, invested during that period shall be invested in projects attributable to that county. The commission shall allocate any accrued interest according to the same formula. At the time of the development of the expenditure plan, the commission shall use population data from the most recent United States census, and shall take into account estimated increases in population over the 20-year period projected by the Association of Bay Area Governments. (2) Projects included in the expenditure plan shall be consistent with the commission’s regional transportation plan, a congestion management program, or a countywide transportation plan. The commission shall, in prioritizing projects in the expenditure plan, give additional consideration to projects where local land use policies reduce dependence on single-occupant motor vehicle travel. The expenditure plan development process shall include consultation with cities, counties, transit operators, congestion management agencies, and other interested groups. (3) Cost estimates for each project shall be prepared by the commission, in consultation with project sponsors, and verified by an independent cost-estimating firm retained by the commission for that purpose. Estimates of other funding required to complete any project shall be based on an estimate of funds reasonably expected to be available during the 20-year period commencing with the year that the tax is initially imposed. (4) To be eligible for inclusion in the expenditure plan, a project shall meet at least one of the following regional transportation needs: (A) Fund maintenance and rehabilitation of local streets and roads, sidewalks, or bicycle routes, or close a gap in the local street and road system. (B) Fund capital or operating expenses of public transit systems. (C) Fund transit expansion projects in the commission’s Resolution 3434, Regional Transit Expansion Program as contained in the commission’s regional transportation plan. (D) Provide an alternative to single occupancy automobile travel. (E) Improve safety on specific roadway segments where accident or fatality rates exceed the expected rate for those segments over a multiyear timeframe, including, but not limited to, expansion or realignment of the roadway. (F) Improve the operational efficiency of the existing roadway system without a physical expansion of the system. However, expansion projects to reconfigure existing interchanges are eligible for inclusion in the plan. (G) Fund implementation of the requirements of the federal Americans with Disabilities Act of 1990 (P.L. 101-336), or those requirements as revised, on public transit systems and other transportation-related facilities. (H) Fund seismic retrofitting of transportation facilities. (I) Fund intermodal freight or passenger facilities. (J) Fund transportation enhancement activities, including projects consistent with the commission’s Transportation for Livable Communities (TLC) Program and the Housing Incentive Program (HIP). (K) Defray interest costs and other expenses associated with the issuance of revenue bonds or revenue anticipation notes. (5) If not otherwise available, sufficient funding shall be included in the cost estimates and expenditure plan presented to the voters to operate and maintain each included project for the duration of the tax. (Amended by Stats. 2002, Ch. 161, Sec. 1. Effective January 1, 2003.)
  55. 8504.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    This section requires county boards to submit a commission-adopted tax measure to voters when requested, requires the commission to reimburse the election costs, and allows a county board to skip submission if it puts an alternative countywide transportation funding measure on the same ballot.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8504. (a) Following the adoption by the commission of a regional transportation expenditure plan, the board of supervisors of each county and city and county in the region shall, upon the request of the commission, submit to the voters at a local election consolidated with a statewide primary or general election specified by the commission, a measure, adopted by the commission, authorizing the commission to impose the tax throughout the region. (b) The measure may not be grouped with state or local measures on the ballot, but shall be set forth in a separate category and shall be identified as Regional Measure 2. (c) Regardless of the system of voting used, the wording of the measure shall read as follows: “Shall The Metropolitan Transportation Commission be authorized to impose a tax of ____ per gallon on the sale of gasoline to build and operate transportation projects identified in the expenditure plan adopted by the commission?” (d) The commission shall reimburse each county and city and county in the region for the cost of submitting the measure to the voters. These costs shall be reimbursed from revenues derived from the tax if the measure is approved by the voters or, if the measure is not approved, from any funds of the commission that are available for general transportation planning. (e) The board of supervisors of a county or city and county may elect not to submit the measure adopted by the commission to the voters if it submits an alternative countywide transportation funding measure to the voters at the same election. (Amended by Stats. 1999, Ch. 724, Sec. 13. Effective January 1, 2000.)
  56. 8505.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may impose the tax in all counties in the region if the measure is approved by voters in a local election.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8505. Upon approval of the measure by the margin of voters within the region voting at a local election as determined necessary by the California Constitution or other applicable statutory provisions, the commission may impose the tax in all counties in the region in which the measure appeared on the ballot. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  57. 8506.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission must contract with the State Board of Equalization to administer any tax under this chapter, and the board must be reimbursed for its actual costs, based on an independent audit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8506. The commission shall contract with the State Board of Equalization for the administration of any tax imposed under this chapter, and the board shall be reimbursed for its actual cost in the administration of the tax and for its actual cost of preparation to administer the tax based upon an independent audit. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  58. 8507.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The State Board of Equalization must adopt the necessary rules and regulations to administer the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8507. The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  59. 8508.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The State Board of Equalization must send net motor vehicle fuel tax revenues to the commission after deducting its administrative costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8508. After deducting its cost of administering the tax, the State Board of Equalization shall periodically transmit the net revenues to the commission as promptly as possible. Transmittal of those revenues shall be made at least twice in each calendar quarter. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  60. 8509.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission must spend net revenues only under the regional transportation expenditure plan, but it may deduct money to reimburse initial implementation costs and later administrative costs, capped at 1% of annual net revenues.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8509. The net revenues received by the commission shall be expended only in accordance with the regional transportation expenditure plan adopted pursuant to Section 8503, except that the commission may deduct from those revenues funds to reimburse it for expenses incurred in the initial implementation of this chapter, and thereafter, its cost of administration, not to exceed 1 percent of annual net revenues. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  61. 8510.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Project sponsors must follow applicable commission rules to receive tax funds, and tax-funded operating or maintenance money cannot replace existing discretionary funds used for those activities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8510. In order to be eligible for funds derived from the tax, project sponsors shall comply with all applicable commission rules and regulations including, but not limited to, those adopted pursuant to Section 66516 of the Government Code and Sections 99244 and 99246 of the Public Utilities Code. In consultation with cities, counties, transit operators, congestion management agencies, and other interested groups, the commission shall also develop and implement a program to ensure that project sponsors expend funds derived from the tax in an efficient and effective manner. No operating or maintenance funding provided from the tax shall be used to supplant any funds within the discretionary control of the recipient agency that are used for existing transportation operating or maintenance activities. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  62. 8511.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission must include a process for periodic public review and citizen oversight in its regional transportation expenditure plan.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8511. The commission’s regional transportation expenditure plan shall include a process of ensuring periodic public review of the progress of the regional transportation expenditure plan and citizen oversight. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  63. 8512.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may amend the regional transportation expenditure plan if it gets a two-thirds vote and holds at least two public hearings, and any amendment must meet the chapter’s plan requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8512. The commission may, by a two-thirds vote, amend the regional transportation expenditure plan after a minimum of two public hearings in accordance with Section 8511. Any amendment shall comply with all of the requirements for the plan prescribed by this chapter. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  64. 8513.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    If the commission asks for it, the board of supervisors must include bond authorization in the tax ballot proposition, and the proposition must state the tax rate, duration, bond amount, the commission, and the commission’s appropriations limit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8513. (a) If requested to do so by the commission in its resolution calling for an election, the board of supervisors, as part of the ballot proposition to approve the imposition of the tax, shall include authorization for the commission to issue bonds for capital outlay expenditures as may be provided for in the ordinance expenditure plan payable from the proceeds of the tax. (b) The maximum bonded indebtedness that may be outstanding at any one time shall be an amount equal to the sum of the principal of, and interest on, the bonds, but not to exceed the estimated proceeds of the tax, as determined by the plan. The amount of bonds outstanding at any one time does not include the amount of bonds, refunding bonds, or bond anticipation notes for which funds necessary for the payment thereof have been set aside for that purpose in a trust or escrow account. (c) The proposition shall set forth each of the following: (1) The actual percent of the tax. (2) The duration of the tax if the plan specifies a time limit. (3) The amount of bonds, if any, payable from the proceeds of the tax. (4) The commission as the agency imposing the tax. (5) The appropriations limit of the commission, pursuant to Section 4 of Article XIII B of the California Constitution. (d) The sample ballot to be mailed to the voters, pursuant to Section 13303 of the Elections Code, shall be the full proposition, as set forth in the ordinance calling the election, and the voter information handbook shall include the entire ordinance expenditure plan. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  65. 8514.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may issue voter-authorized bonds, and the bonds must be paid from the tax proceeds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8514. (a) The bonds authorized by the voters concurrently with the approval of the tax may be issued at any time by the commission and shall be payable from the proceeds of the tax. The bonds shall be referred to as “limited tax bonds.” The bonds may be secured by a pledge of revenues from the proceeds of the tax. (b) The pledge of the tax to the limited tax bonds authorized under this chapter shall have priority over the use of any of the tax for “pay-as-you-go” financing, except to the extent that this priority is expressly restricted in the resolution authorizing the issuance of the bonds. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  66. 8515.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may issue limited tax bonds only through a resolution approved by a two-thirds vote, and each resolution must set out the bond issuance amounts needed until the authorized total is issued.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8515. Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote of the commission. Each resolution shall provide for the issuance of bonds in the amounts as may be necessary, until the full amount of bonds authorized have been issued. The full amount of bonds may be divided into two or more series and different dates of payment fixed for the bonds of each series. A bond need not mature on its anniversary date. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  67. 8516.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    A bond-issuing resolution must list specified terms and limits, including purpose, estimated cost, principal, maturity term, interest rate, denomination, and bond form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8516. (a) A resolution authorizing the issuance of bonds shall state all of the following: (1) The purposes for which the proposed debt is to be incurred, which may include all costs and estimated costs incidental to, or connected with, the accomplishment of those purposes, including, without limitation, engineering, inspection, legal, fiscal agent, financial consultant and other fees, bond and other reserve funds, working capital, bond interest estimated to accrue during the construction period and for a period not to exceed three years thereafter, and expenses of all proceedings for the authorization, issuance, and sale of the bonds. (2) The estimated cost of accomplishing those purposes. (3) The amount of the principal of the indebtedness. (4) The maximum term the bonds proposed to be issued shall run before maturity, which shall not be beyond the date of termination of the imposition of the tax. (5) The maximum rate of interest to be paid, which shall not exceed the maximum allowable by law. (6) The denomination or denominations of the bonds, which shall not be less than five thousand dollars ($5,000). (7) The form of the bonds, including, without limitation, registered bonds and coupon bonds, to the extent permitted by federal law, and the form of any coupons to be attached thereto, the registration, conversion, and exchange privileges, if any, pertaining thereto, and the time when all of, or any part of, the principal becomes due and payable. (b) The resolution may also contain any other matters authorized by this chapter or any other law. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  68. 8517.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Bond interest must be set at a rate not above the legal maximum, and the commission determines the payment intervals. The first interest payment may cover up to one year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8517. The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable at intervals determined by the commission, except that the first interest payable on the bonds, or any series thereof, may be for any period not exceeding one year, as determined by the commission. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  69. 8518.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may include terms in the bond resolution allowing bonds to be called or redeemed before maturity.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8518. In the resolution authorizing the issuance of the bonds, the commission may also provide for the call and redemption of the bonds prior to maturity at the times and prices and upon other terms as specified. However, no bond is subject to call or redemption prior to maturity, unless it contains a recital to that effect or unless a statement to that effect is printed. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  70. 8519.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The bonds’ principal and interest must be paid in lawful U.S. money at the commission treasurer’s office, or at other designated places, or both, at the bondholders’ option.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8519. The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of the commission, or at other places as may be designated, or at both the office and other places at the option of the holders of the bonds. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  71. 8520.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Bonds must be dated, numbered consecutively, and signed by specified commission officers; coupons must be signed by the auditor-controller; signatures and seal may be reproduced mechanically.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8520. The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by the chairperson or vice chairperson of the commission and the auditor-controller of the commission, and the official seal, if any, of the commission shall be attached. The interest coupons of the bonds shall be signed by the auditor-controller of the commission. All of the signatures and seal may be printed, lithographed, or mechanically reproduced. If any officer whose signature appears on the bonds or coupons ceases to be that officer before the delivery of the bonds, the officer’s signature is as effective as if the officer had remained in office. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  72. 8521.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may decide by resolution how the bonds are sold, and the bonds may be sold below par, by negotiated or public sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8521. The bonds may be sold as the commission determines by resolution, and the bonds may be sold at a price below par, whether by negotiated or public sale. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  73. 8522.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Bonds may be delivered anywhere inside or outside the state, and the purchase price may be paid in cash or bank credits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8522. Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash or bank credits. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  74. 8523.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Accrued interest and bond-sale premiums must be put into the bond-payment fund, and the rest of the bond proceeds must be handled as stated for the commission.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8523. All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to be used for the payment of the principal of, and interest on, the bonds, and the remainder of the proceeds of the bonds shall be placed in the treasury of the commission and applied to secure the bonds or for the purposes for which the debt was incurred. However, when the purposes have been accomplished, any money remaining shall be either (a) transferred to the fund to be used for the payment of principal of, and interest on, the bonds or (b) placed in a fund to be used for the purchase of the outstanding bonds in the open market at prices and in the manner, either at public or private sale or otherwise, as determined by the commission. Bonds so purchased shall be canceled immediately. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  75. 8524.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may issue, sell, or exchange refunding bonds to retire its bonds, on terms and timing it decides.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8524. (a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon the terms, at the times, and in the manner which it determines. (b) Refunding bonds may be issued in a principal amount sufficient to pay all, or any part of, the principal of the outstanding bonds, the premiums, if any, due upon call and redemption thereof prior to maturity, all expenses of the refunding, and either of the following: (1) The interest upon the refunding bonds from the date of sale thereof to the date of payment of the bonds to be refunded out of the proceeds of the sale of the refunding bonds or to the date upon which the bonds to be refunded will be paid pursuant to call or agreement with the holders of the bonds. (2) The interest upon the bonds to be refunded from the date of sale of the refunding bonds to the date of payment of the bonds to be refunded or to the date upon which the bonds to be refunded will be paid pursuant to call or agreement with the holder of the bonds. (c) The provisions of this chapter for the issuance and sale of bonds apply to the issuance and sale of refunding bonds. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  76. 8525.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    The commission may borrow against authorized bond sales and issue bond anticipation notes, but the notes cannot mature beyond five years from the original delivery date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8525. (a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this chapter, but which have not been sold or delivered, and may issue negotiable bond anticipation notes therefor and may renew the bond anticipation notes from time to time. However, the maximum maturity of any bond anticipation notes, including the renewals thereof, shall not exceed five years from the date of delivery of the original bond anticipation notes. (b) The bond anticipation notes, and the interest thereon, may be paid from any money of the commission available therefor, including the revenues from the tax. If not previously otherwise paid, the bond anticipation notes, or any portion thereof, or the interest thereon, shall be paid from the proceeds of the next sale of the bonds of the commission in anticipation of which the notes were issued. (c) The bond anticipation notes shall not be issued in any amount in excess of the aggregate amount of the bonds which the commission has been authorized to issue, less the amount of any bonds of the authorized issue previously sold, and also less the amount of other bond anticipation notes therefor issued and then outstanding. The bond anticipation notes shall be issued and sold in the same manner as the bonds. (d) The bond anticipation notes and the resolutions authorizing them may contain any provisions, conditions, or limitations which a resolution of the commission may contain. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  77. 8526.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. )

    Verify source ↗

    Bonds issued under this chapter are legal investments for specified funds, and may also be used as security where similar bonds may be used that way.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 12. Metropolitan Transportation Commission [8500 - 8526] ( Chapter 12 added by Stats. 1997, Ch. 878, Sec. 1. ) ## 8526. Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insurance companies, commercial and savings banks, and trust companies; and for state school funds; and whenever any money or funds may, by any law now or hereafter enacted, be invested in bonds of cities, counties, school districts, or other districts within the state, that money or those funds may be invested in the bonds issued under this chapter, and whenever bonds of cities, counties, school districts, or other districts within the state may, by any law now or hereafter enacted, be used as security for the performance of any act or the deposit of any public money, the bonds issued under this chapter may be so used. The provisions of this chapter are in addition to all other laws relating to legal investments and shall be controlling as the latest expression of the Legislature with respect thereto. (Added by Stats. 1997, Ch. 878, Sec. 1. Effective January 1, 1998.)
  78. 8601.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section says the part is known as the Use 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8601. This part is known and may be cited as the “Use Fuel Tax Law.” (Added by Stats. 1941, Ch. 38.)
  79. 8602.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The chapter’s definitions control how this part is read, unless the context requires a different meaning.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8602. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1941, Ch. 38.)
  80. 8603.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section defines “motor vehicle” for this part as every self-propelled vehicle that is operated or suitable for operation on the highway, but not vehicles used exclusively on stationary rails or tracks.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8603. As used in this part “motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. (Amended by Stats. 1968, Ch. 1217.)
  81. 8604.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section defines “fuel” for the use fuel tax chapter and excludes certain taxed fuels and racing-only fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8604. “Fuel” includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, except fuel that is subject to the tax imposed by Part 2 (commencing with Section 7301) or Part 31 (commencing with Section 60001). It does not include any combustible gas or liquid specifically manufactured and used for racing motor vehicles at a racetrack. (Amended by Stats. 1994, Ch. 912, Sec. 2. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  82. 8605.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section defines “highway” for this part of the code and excludes most private roads.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8605. “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. A private road is not a highway for the purposes of this part unless it has been dedicated and accepted by the proper public authorities as a public highway. The mere use of a private road by one or more members of the public, with or without the consent of the owner, does not make it a highway. (Amended by Stats. 1957, Ch. 1051.)
  83. 8606.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section defines “person” to include many kinds of individuals, organizations, government bodies, and similar groups.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8606. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit. (Amended by Stats. 1994, Ch. 1200, Sec. 49. Effective September 30, 1994.)
  84. 8607.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    This section defines “use” for fuel tax purposes to include placing fuel into a motor vehicle receptacle, subject to stated exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8607. “Use” includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the board that the fuel was consumed for a purpose other than the operation of a motor vehicle within this State and, with respect to fuel brought into this State in any such receptacle, the consumption of the fuel in this State. A person placing fuel in a receptacle on a motor vehicle of another who holds a valid use fuel tax permit is not deemed to have used the fuel. (Amended by Stats. 1953, Ch. 1814.)
  85. 8608.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    This section defines “user” for the use-fuel tax rules, creates exemptions for certain users, and lets the board treat a vehicle lessor as the lessee’s agent and qualify the lessee as the user 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8608. (a) “User” includes any person who, within the meaning of the term “use” as defined in this chapter, uses fuel. (b) Article 1 (commencing with Section 8701) of Chapter 3 and Article 1 (commencing with Section 8751) of Chapter 4 do not apply to (1) a user whose sole use of fuel in this state is for the propulsion of a privately operated passenger motor vehicle, a commercial vehicle with unladen weight of less than 7,000 pounds, or a privately operated two-axle truck which the user has rented or leased for a period of 30 days or less; or (2) an interstate user whose sole use of fuel in this state is for the propulsion of a motor vehicle that is not a qualified motor vehicle and is operated in connection with an interstate trip; if the fuel used, except fuel brought into this state in the fuel tank of the vehicle, is purchased from and delivered into the fuel tank of the vehicle by a vendor. (c) When the board determines that it is necessary for the efficient administration of this part to regard any lessor of vehicles as the agent of the lessee, with regard to the equipment leased, the board may so regard the lessor and may qualify the lessee as the user for purposes of this part. (Amended by Stats. 1995, Ch. 555, Sec. 15. Effective January 1, 1996.)
  86. 8609.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    “In this State” or “in the State” means within California’s exterior limits, including territory within those limits owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8609. “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 1941, Ch. 38.)
  87. 861.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

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    If property that should be assessed by the board escapes assessment, the board must assess it under Section 864 using its value on the lien date of the year it escaped assessment.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 861. If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment. (Added by Stats. 1977, Ch. 147.)
  88. 8610.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    This section defines “vendor” for fuel tax purposes and excludes certain persons who fuel qualifying privately operated passenger motor vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8610. “Vendor” includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle. “Vendor” does not include a person who places the fuel, or causes the fuel to be placed, into a receptacle on a privately operated passenger motor vehicle with respect to which the annual flat rate fuel tax described in Section 8651.7 has been paid for the current year and to which is attached the current prescribed identification emblem. (Amended by Stats. 1982, Ch. 1589, Sec. 22.5.)
  89. 8611.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    “Sell” is defined broadly to include transfers of title or possession, exchanges, and barters made for consideration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8611. “Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration. (Added by Stats. 1953, Ch. 1814.)
  90. 8612.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    This section defines “fuel tank” for the use fuel tax chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8612. “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank even though fuel is withdrawn directly therefrom for the propulsion of the vehicle. (Added by Stats. 1957, Ch. 1830.)
  91. 8613.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    “Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, in gaseous or liquid form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8613. “Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form. (Added by Stats. 1970, Ch. 1509.)
  92. 8615.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    This section defines “standard pressure and temperature” as 14.73 pounds of pressure per square inch at 60° Fahrenheit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8615. “Standard pressure and temperature” means 14.73 pounds of pressure per square inch at 60° Fahrenheit. (Added by Stats. 1970, Ch. 1509.)
  93. 8619.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    “Interstate user” means a person who uses fuel to propel a motor vehicle in this state and operates it both within and outside the state or the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8619. “Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States. (Added by Stats. 1995, Ch. 555, Sec. 16. Effective January 1, 1996.)
  94. 862.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

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    If an assessee misses the filing deadline or reports state-assessed property inaccurately, the property is assessed under Section 864 and penalties may be added. The board can abate the penalty if the assessee shows reasonable cause and files a timely written application.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 862. When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with the board a property statement or report on a form prescribed by the board with respect to state-assessed property and the statement fails to report any taxable tangible property information accurately, regardless of whether or not this information is available to the assessee, to the extent that these failures cause the board not to assess the property or to assess it at a lower valuation than it would have if the property information had been reported accurately, the property shall be assessed in accordance with Section 864, and a penalty of 10 percent shall be added to the additional assessment. If the failure to report or the failure to report accurately is willful or fraudulent, a penalty of 25 percent shall be added to the additional assessment. If the assessee establishes to the satisfaction of the board that the failure to file an accurate property statement was due to reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, in whole or in part, provided that the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions. (Amended by Stats. 2011, Ch. 351, Sec. 14. (SB 947) Effective January 1, 2012.)
  95. 8620.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

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    This section defines “qualified motor vehicle” for use fuel tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8620. “Qualified motor vehicle” means a motor vehicle that is used, designed, or maintained for transportation of persons or property, and that has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, has three or more axles regardless of weight, or is used in combination, when the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight. “Qualified motor vehicle” does not include a recreational vehicle. (Added by Stats. 1995, Ch. 555, Sec. 17. Effective January 1, 1996.)
  96. 8621.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section defines “recreational vehicle” and says it must be used only for personal pleasure, not for any business endeavor, to qualify.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 1. General Provisions and Definitions [8601 - 8621] ( Chapter 1 added by Stats. 1941, Ch. 38. ) ## 8621. “Recreational vehicle” means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor. (Added by Stats. 1995, Ch. 555, Sec. 18. Effective January 1, 1996.)
  97. 863.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

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    A state assessee or the assessee’s agent who hides, omits, moves, transfers, or misstates state-assessed property to evade tax, causing it to escape assessment, is subject to a penalty.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 863. If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade taxation and this action results in state-assessed property escaping assessment, or if any state assessee or his agent through fraudulent act or fraudulent omission or through collusion between the state assessee or his agent and the board, its officers, or employees causes any state-assessed property to escape assessment, a penalty shall be imposed as follows: (a) Insofar as values escaping assessment are part of the unit value, 25 percent of the additional unit assessed value shall be added to the unallocated unit assessment. (b) Insofar as the values escaping assessment relate to the assessment of nonunitary property, 25 percent of the additional assessment shall be added to the nonunitary assessment. (Added by Stats. 1977, Ch. 147.)
  98. 864.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

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    Escaped property assessments may be added to the current or next fiscal year’s roll, and an amount equal to 0.75% per month may be added instead of interest, unless the escape was caused by certain board errors.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 864. (a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered or included with the assessments for the succeeding fiscal year. To the escaped assessment, there shall be added, in lieu of interest, three-quarters of 1 percent of the escaped assessed value for each month or fraction thereof from December 10 of the year in which the escaped assessment should have been enrolled to the date the escaped assessment is added to the board roll; provided, however, that an assessment in lieu of interest shall not be added if the escape was due to an error, other than an erroneous opinion of value, on the part of the board. The property shall be taxed at the rates applicable to assessments on the roll to which it is added. (b) If the escaped assessment is made as a result of an audit which discloses that property assessed to the party audited has been excessively assessed for any year covered by the audit which falls within the period provided for corrections under Section 4876, the excessive assessments together with any assessment in lieu of interest under subdivision (c) shall be an offset against proposed escaped assessments, including accumulated penalties and additional assessments in lieu of interest. If the excessive assessments exceed the escaped assessments, including penalties and assessments in lieu of interest, the excess may either be credited to the roll for the fiscal year in which it is discovered or deducted from the assessment for the succeeding fiscal year. (c) Whenever the excessive assessments were due to clerical errors or other errors by the board not involving exercise of judgment, there shall be added, in lieu of interest, three-quarters of 1 percent of the excessive assessment for each month or fraction thereof, from December 10 of the year in which the excessive assessment was enrolled to the date the excessive assessment is credited to the board roll or to the date the excessive assessment is deducted from the assessment from the succeeding fiscal year, as provided in subdivision (b). (Amended by Stats. 1982, Ch. 1465, Sec. 11.)
  99. 865.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

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    The board must correct certain misallocations of a state assessee’s unitary property across tax-rate areas.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 865. When the value of a state assessee’s unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate areas and overallocated by a like amount to one or more other tax-rate areas for any reason, the misallocation shall be corrected by the board either by orders directing local auditors to amend the rolls for the fiscal year in which the misallocation is discovered or by changes on the board rolls for the fiscal year succeeding discovery. (Added by Stats. 1977, Ch. 147.)
  100. 8651.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    This section sets the fuel excise tax rate per gallon at different amounts for 1990 through 1994 and preserves federal fuel tax exemptions when they apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourteen cents ($0.14) during 1990, on and after August 1. (2) Fifteen cents ($0.15) during 1991. (3) Sixteen cents ($0.16) during 1992. (4) Seventeen cents ($0.17) during 1993. (5) Eighteen cents ($0.18) on and after January 1, 1994. (b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following: (1) Twenty-nine cents ($0.29) during 1990, on and after August 1. (2) Thirty cents ($0.30) during 1991. (3) Thirty-one cents ($0.31) during 1992. (4) Thirty-two cents ($0.32) during 1993. (5) Thirty-three cents ($0.33) on and after January 1, 1994. (c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section. (Amended by Stats. 1990, Ch. 627, Sec. 5. Effective September 10, 1990.)
  101. 8651.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    This section sets the excise tax rate for dimethyl ether-liquefied petroleum gas fuel blend at six cents per gallon used, starting on or after July 1, 2021, and creates an exception when the annual flat rate fuel tax has been paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651.4. (a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend shall be at the rate of six cents ($0.06) for each gallon used. (b) (1) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon a dimethyl ether-liquefied petroleum gas fuel blend on or after July 1, 2021, to also refer to this section. (2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of dimethyl ether-liquefied petroleum gas fuel blend in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7. (B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part, and the fuel seller shall not be liable for collecting and remitting those taxes. (Added by Stats. 2020, Ch. 117, Sec. 4. (AB 2663) Effective January 1, 2021.)
  102. 8651.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Liquefied petroleum gas used as fuel is taxed at six cents per gallon on or after January 1, 1966, unless the vehicle has already had the annual flat rate fuel tax paid for the relevant period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651.5. Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate of six cents ($0.06) for each gallon of fuel used. All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon liquefied petroleum gas on or after January 1, 1966, to also refer to this section. Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of liquefied petroleum gas in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7. (Amended by Stats. 1975, Ch. 807.)
  103. 8651.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Natural gas used as fuel is taxed at stated per-unit rates, with different rates before and after January 1, 2015, and a vehicle-use exemption when the annual flat rate fuel tax has been paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651.6. (a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon natural gas shall be at the rate of seven cents ($0.07) for each 100 cubic feet of compressed natural gas used, measured at standard pressure and temperature, and at a rate of six cents ($0.06) for each gallon of liquid natural gas used. (2) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 2015, an excise tax imposed upon natural gas shall be imposed as follows: (A) The rate of eight and eighty-seven hundredths cents ($0.0887) for each 126.67 cubic feet, or 5.66 pounds, of compressed natural gas used, measured at standard pressure and temperature. (B) The rate of ten and seventeen hundredth cents ($0.1017) for each 6.06 pounds of liquid natural gas used. (b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon natural gas on or after January 1, 1971, also refer to this section. (2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of compressed natural gas or liquid natural gas used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7. (B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes. (Amended by Stats. 2014, Ch. 805, Sec. 3. (AB 1907) Effective January 1, 2015.)
  104. 8651.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Some owners or operators of certain alternative-fuel vehicles may choose to pay an annual flat-rate fuel tax instead of paying the tax in another way.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651.7. (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, dimethyl ether-liquefied petroleum gas fuel blend, liquid natural gas, compressed natural gas, or dimethyl ether may pay the fuel tax for the use of those fuels by paying an annual flat rate fuel tax according to the following schedule: Unladen weight Fee All passenger cars and other vehicles 4,000 lbs. or less ........................ $ 36 More than 4,000 lbs. but less than 8,001 lbs. ........................ 72 More than 8,000 lbs. but less than 12,001 lbs. ........................ 120 12,001 lbs. or more ........................ 168 (b) The annual flat rate fuel tax described in subdivision (a) shall be an annual tax. The annual period shall be that period from the end of the month in which the tax was paid to the end of the month prior in the following calendar year. When an owner or operator elects to pay the annual flat rate fuel tax on more than one vehicle, the owner or operator may request that the department prorate the tax due on a vehicle added during the annual period, so that all vehicles have the same annual period. In the year a vehicle is added, the annual flat rate fuel tax for that vehicle shall be calculated by dividing the fee set forth in subdivision (a) by 12 and multiplying the resulting amount by the number of months remaining before the beginning of the next annual period. (c) The department shall adopt an identification procedure for vehicles with respect to which the annual flat rate tax described in subdivision (a) of this section has been paid. (d) Subdivision (a) shall not apply to dimethyl ether-liquefied petroleum gas fuel blend or dimethyl ether until July 1, 2021. (Amended by Stats. 2020, Ch. 117, Sec. 5. (AB 2663) Effective January 1, 2021.)
  105. 8651.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Ethanol or methanol with no more than 15% gasoline or diesel fuel is taxed at one-half the rate set by Section 8651 for each gallon used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651.8. (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be one-half the rate prescribed by Section 8651 for each gallon of fuel used. (b) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon ethanol or methanol, to also refer to this section. (Amended by Stats. 1993, Ch. 875, Sec. 1. Effective October 6, 1993.)
  106. 8651.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    From July 1, 2021, dimethyl ether is taxed at 6 cents per gallon used, with an exception when the vehicle has the annual flat rate fuel tax paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8651.9. (a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the rate of six cents ($0.06) for each gallon of dimethyl ether used. (b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon dimethyl ether on or after July 1, 2021, also refer to this section. (2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of dimethyl ether used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7. (B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes. (Added by Stats. 2020, Ch. 117, Sec. 6. (AB 2663) Effective January 1, 2021.)
  107. 8652.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Use fuel tax is not imposed on fuel used for listed non-highway or non-motor-vehicle purposes if the user satisfies the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8652. No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used: (a) To propel an implement of husbandry, truck, or farm tractor used in agricultural operations off the highway and only incidentally operated upon a highway, for the purpose of moving between farms or parts of farms, which farms or parts of farms are in close proximity, and which implement of husbandry, truck or farm tractor is exempt from registration under the Vehicle Code; (b) To propel any construction equipment while operated within the confines and limits of a construction project and only incidentally operated upon the highway and which construction equipment is exempt from vehicle registration pursuant to the Vehicle Code; or (c) For a purpose other than the generation of power to propel a motor vehicle in this state. (Amended by Stats. 1968, Ch. 1217.)
  108. 8653.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    A user is exempt from this fuel tax for fuel used in an off-highway motor vehicle operation if the user proves that use 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8653. No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor vehicle off the highway. (Amended by Stats. 1968, Ch. 1217.)
  109. 8653.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    No tax may be imposed on fuel used by a user operating a motor vehicle on certain highways under U.S. Department of Agriculture jurisdiction, if the user pays or contributes to the highway’s construction or maintenance cost under an agreement or permission from that department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8653.1. No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway the user 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. (Added by Stats. 1967, Ch. 1682.)
  110. 8654.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Fuel tax cannot be imposed on fuel used in certain government-owned motor vehicles operating on federally constructed and maintained highways inside a military reservation in this state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8654. No tax shall be imposed as to any fuel 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 any such motor vehicle is operated both over such highway and over a public highway outside the military reservation in a continuous trip the tax shall be imposed only as to that portion of the fuel used to operate the vehicle over the public highway outside the military reservation. Nothing contained in this section shall be construed as an exemption from the tax of the use of fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed and 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. (Added by Stats. 1957, Ch. 419.)
  111. 8655.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    This section exempts certain fuel users from use fuel tax, but some exempt users must pay 1 cent per gallon for exempt fuel used on state highways and freeways.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8655. (a) This section shall be known and may be cited as the Mills-Hayes Act. (b) No tax shall be imposed upon fuel used by: (1) Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofit corporation. (2) Any private entity providing transportation services for the transportation of people under contract or agreement, except general franchise agreements, with a public agency authorized to provide public transportation services, only for fuels consumed while providing services under such contracts or agreements entered into subsequent to the effective date of this act. (3) Any passenger stage corporation subject to the jurisdiction of the Public Utilities Commission when the motor vehicles of such passenger stage corporation are exclusively operated in urban or suburban areas or between cities in close proximity for the transportation of persons for hire, compensation, or profit, provided, however, that the exemption is not extended to any line or lines operated by such passenger stage corporation which shall exceed 50 miles of one-way route mileage. (4) Any common carrier of passengers operating exclusively on any line or lines within the limits of a single city between fixed termini or over a regular route, 98 percent of whose operations, as measured by total route mileage operated, are exclusively within the limits of a single city, and who by reason thereof is not a passenger stage corporation subject to the jurisdiction of the Public Utilities Commission. (5) Any school district, community college district, or county superintendent of schools owning, leasing, or operating buses for the purpose of transporting pupils to and from school and for other school or college activities involving pupils, including, but not limited to, field trips and athletic contests. (6) Any private entity providing transportation services for the purposes specified in paragraph (5) under contract or agreement with a school district, community college district, or county superintendent of schools, only for fuels consumed while providing services under those contracts or agreements entered into subsequent to the effective date of the act adding this paragraph. (c) Notwithstanding the exemption provided for by subdivision (b), any system, corporation, or carrier using fuel exempt under the provisions of subdivision (b) shall, for the privilege of operating vehicles on state highways and freeways, make a payment equal to one cent ($0.01) for each gallon of such exempt fuel used. The payments required by this subdivision shall be paid to the California Department of Tax and Fee Administration in the manner prescribed by the department, and such payments shall be treated as a tax for all purposes of this part. (d) The exemption provided for in subdivision (b) and the payments provided for in subdivision (c) shall not be applicable to fuel used by a charter-party carrier of passengers. The term “charter-party carrier of passengers” has the same meaning as that specified in Section 5360 of the Public Utilities Code and shall further include those transportation services described in subdivisions (a) and (e) of Section 5353 of the Public Utilities Code, if such transportation service is rendered as contract carriage and not as common carriage of passengers. (e) There are in the State of California many local bus transit operators in need of financial assistance from sources other than the local property tax. These operators are performing essential public transit service as a vital counterpart of the streets and highways. It is the purpose of this section to provide relief from the payment of use fuel tax for local transit operators and it is the intent of the Legislature that the funds accruing to such operators shall be used for the improvement of their transit operations and to aid in providing better transit service to and from places of employment. There are also in the State of California many private entities providing public transportation services for the transportation of people in vehicles other than buses under contract or agreement with local government, transit districts or local bus transit operators. It is the purpose of this section to provide relief from the payment of use fuel taxes for diesel fuel for those private entities only for fuel consumed while providing these services. (Amended by Stats. 2025, Ch. 217, Sec. 1. (SB 359) Effective October 1, 2025. Operative on the date prescribed by Sec. 3 of Stats. 2025, Ch. 217.)
  112. 8655.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    The Controller must transfer money from the General Fund to the Highway Users Tax Account to reimburse revenue losses, with one annual transfer starting in the 1984–85 fiscal year and a separate $435,000 transfer due on January 1, 1985.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8655.5. (a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the Transportation Tax Fund, the amount, as determined by the State Board of Equalization, necessary to fully reimburse the account for any revenue loss caused by the exemptions provided by paragraphs (5) and (6) of subdivision (b) of Section 8655. (b) In addition, the Controller shall transfer, on January 1, 1985, the sum of four hundred thirty-five thousand dollars ($435,000) from the General Fund to the account to fully reimburse the account for the revenue loss caused by Section 3 of the act enacting this section. (Added by Stats. 1984, Ch. 1663, Sec. 2. Appropriations vetoed by Governor. Effective September 30, 1984. Operative October 1, 1984, by Sec. 4 of Ch. 1663. Note: The appropriations shown in the text of this section were deleted by the Governor in his item-veto message.)
  113. 8657.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. )

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    Alcohol produced for use as motor vehicle fuel is taxed as fuel under this part and is not subject to the Alcoholic Beverage Tax Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2. Imposition of Tax [8651 - 8657] ( Chapter 2 added by Stats. 1941, Ch. 38. ) ## 8657. (a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced for use in or as a fuel to propel a motor vehicle shall be taxed as fuel under this part and shall not be subject to taxes under the Alcoholic Beverage Tax Law (Part 14 (commencing with Section 32001)). (b) The state requirements for determining whether alcohol is produced for use in or as a fuel to propel a motor vehicle and not for use as an alcoholic beverage shall be the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of Treasury under federal law. (Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)
  114. 866.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

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    Escaped assessments must be made within six years if Section 863’s penalty applies, or within four years for other escaped assessments.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 866. Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment. (Repealed and added by Stats. 1977, Ch. 147.)
  115. 867.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

    Verify source ↗

    Tax collectors may record a certificate for certain escaped-assessment real property and, with approval, may release or subordinate the resulting lien.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 867. An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not create or impose a lien or charge on such real property for taxes, interest, or penalty if (1) such real property has been transferred or conveyed to a bona fide purchaser for value prior to the date of such assessment and the showing thereof on the secured roll with the date of entry specified thereon; or (2) such real property is subject to a lien of a bona fide encumbrance for value created and attaching prior to the date of such assessment and the showing thereof on the secured roll with the date of entry specified thereon. In such cases, the tax collector may record with the county recorder of any county a certificate which shall set forth the name of the person who would have been the assessee in the year in which such real property escaped assessment and the amount or amounts of any such assessments and penalties. From the date of the recording of such certificate, a lien shall be created and shall attach against any real property owned by such person in the county or counties in which any such certificates may have been recorded, which lien shall have the force, effect and priority of a judgment lien. The tax collector, with the approval of the board of supervisors, may at any time release all or any portion of real property subject to any lien created or attaching by the recording of such a certificate from such lien or subordinate such lien to other liens and encumbrances if he or she determines that the assessment or taxes are sufficiently secured by a lien on other property belonging to the person named in such a certificate or that the release or subordination will not endanger or jeopardize the collection of such assessment or taxes. A written certification by the tax collector to the effect that real property subject to any lien imposed by the recording of the certificate as hereinbefore provided has been released from such lien or that such lien has been subordinated to other liens shall be conclusive evidence as to any bona fide purchaser, encumbrancer, or lessee that such lien has been released or has been subordinated as set forth in such written certification. Such written certification may be recorded with the county recorder of any county. (Amended by Stats. 1992, Ch. 523, Sec. 9. Effective January 1, 1993.)
  116. 868.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. )

    Verify source ↗

    The State Board of Equalization may make an escape assessment after the normal deadline if the taxpayer gives written consent before that deadline.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. State Assessed Property Escaping Assessment [861 - 868] ( Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112. ) ## 868. If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an assessment after that time, the assessment may be made by the board at any time prior to the expiration of the period agreed upon. The period may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Added by Stats. 1983, Ch. 1281, Sec. 18. Effective September 30, 1983.)
  117. 8691.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2.5. International Fuel Tax Agreement [8691- 8691.] ( Chapter 2.5 added by Stats. 1995, Ch. 555, Sec. 20. )

    Verify source ↗

    From January 1, 1996, Chapter 2 of Part 3.5 applies to all interstate users.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 2.5. International Fuel Tax Agreement [8691- 8691.] ( Chapter 2.5 added by Stats. 1995, Ch. 555, Sec. 20. ) ## 8691. Effective on and after January 1, 1996, Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users. (Added by Stats. 1995, Ch. 555, Sec. 20. Effective January 1, 1996.)
  118. 8701.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    A person who wants to become a user of fuel in this state must get a use fuel tax permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8701. Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit. (Amended by Stats. 1995, Ch. 555, Sec. 21. Effective January 1, 1996.)
  119. 8702.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    Permit applications must be made to the board on forms 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8702. Applications for permits shall be made to the board upon forms prescribed by the board. (Added by Stats. 1941, Ch. 38.)
  120. 8703.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    The board must issue a use fuel tax permit when an application is received and any required security is deposited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8703. On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue to the applicant a use fuel tax permit authorizing the applicant to become a user of fuel taxable under this part. The permit is valid until canceled or revoked. (Amended by Stats. 1984, Ch. 193, Sec. 114.)
  121. 8704.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    If a user does not comply with the part or with board rules under the part, the board may revoke the user’s permit after a hearing and at least 10 days’ written notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8704. Whenever any user fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the board upon hearing, after giving the user at least 10 days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his permit should not be revoked, may revoke the permit held by him. The notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 1955, Ch. 1782.)
  122. 8705.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    A person whose fuel permit has been canceled or revoked may not operate as a user of fuel in this State until they have complied with this part and received a new or reinstated permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8705. It is unlawful for any person whose permit has been canceled or revoked to operate as a user of fuel in this State until he has fully complied with the provisions of this part and has been issued a new permit or his permit has been reinstated. (Amended by Stats. 1955, Ch. 1782.)
  123. 8706.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    The board or its representatives may impound a user’s vehicles if the user’s permit has been revoked and the user keeps using fuel after notice. They may keep the vehicles until the user complies and pays all impounding or storage costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8706. The board or its authorized representatives may impound the vehicles of a user whose permit has been revoked and who continues to use fuel after having been duly notified by the board of the revocation. The board or its representatives may retain possession of the vehicles until the user fully complies with the provisions of this part and all costs incurred in connection with the impounding or storage of the vehicles have been paid. (Added by Stats. 1955, Ch. 1782.)
  124. 8707.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    After a user’s permit is revoked, the board must reinstate it once the user pays the determined excise tax, interest and penalties, complies with the part, and pays a $50 reinstatement fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8707. Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax determined, together with interest and penalties, fully complies with the provisions of this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 9151. (Amended by Stats. 1988, Ch. 1029, Sec. 10.)
  125. 8708.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    The board or its authorized representative may issue California fuel trip permits to interstate users, and the permit fee is $30.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. User [8701 - 8708] ( Heading of Article 1 added by Stats. 1953, Ch. 1814. ) ## 8708. The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip permit shall be valid for four consecutive days and includes any reentry into the state during the four-day period. The fee for issuance of a California fuel trip permit is thirty dollars ($30). Other provisions of this article and Article 1 (commencing with Section 8751) of Chapter 4 do not apply to the holder of a California fuel trip permit who uses only fuel brought into this state in the fuel tank of a qualified motor vehicle and fuel purchased from, and delivered into the fuel tank of the qualified motor vehicle by, a vendor. Any use fuel tax paid to a vendor for fuel taken out of the state in the fuel tank of a qualified motor vehicle operated under a California fuel trip permit shall not be refunded to the holder of the permit, notwithstanding any other provisions of this part. The board may enter into an interagency agreement with the Department of Motor Vehicles providing for the issuance of California fuel trip permits by that department. (Amended by Stats. 1998, Ch. 609, Sec. 17. Effective January 1, 1999.)
  126. 8711.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    A person who wants to become a vendor must first get a vendor use fuel tax permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. ) ## 8711. Every person desiring to become a vendor shall first secure a vendor use fuel tax permit. (Added by Stats. 1953, Ch. 1814.)
  127. 8712.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    Permit applications must be submitted to the board on forms the board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. ) ## 8712. Applications for permits shall be made to the board upon forms prescribed by the board. (Added by Stats. 1953, Ch. 1814.)
  128. 8713.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    When an application is received, the board must issue the applicant a vendor use fuel tax permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. ) ## 8713. On receipt of an application the board shall issue to the applicant a vendor use fuel tax permit authorizing him to become a vendor of fuel taxable under this part. The permit is valid until canceled, suspended, or revoked. (Added by Stats. 1953, Ch. 1814.)
  129. 8714.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    The board may revoke or suspend a vendor’s permit for noncompliance, after notice and hearing. A revoked or suspended permit cannot be reissued or reinstated unless the board is satisfied the vendor will comply and the vendor pays a $50 fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. ) ## 8714. Whenever any vendor fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, relating to fuel vendors, the board upon hearing, after giving the vendor at least 10 days’ notice in writing specifying the time and place of hearing and requiring the vendor to show cause why his or her permit should not be revoked, may revoke or suspend the permit held by the vendor. The board shall give to the person written notice of the suspension or revocation of his or her permit. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The board shall not issue a new permit to a vendor whose permit has been revoked or reinstate the permit of a vendor whose permit has been suspended or revoked unless it is satisfied that he or she will comply with the provisions of this part and the rules and regulations of the board, and the vendor pays to the board a fee of fifty dollars ($50) for the reinstatement or issuance of a permit. The fee shall not be subject to refund except as provided in Section 9151. (Amended by Stats. 1990, Ch. 1528, Sec. 8.)
  130. 8715.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    A person may not operate as a fuel vendor in this state without a permit, or after the permit has been suspended or revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. ) ## 8715. It is unlawful for any person to operate as a vendor of fuel in this State without a permit or after a permit has been suspended or revoked. (Amended by Stats. 1957, Ch. 1830.)
  131. 8716.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. )

    Verify source ↗

    Fuel-tax vendor permits may be held only by active vendors, and inactive holders must surrender the permit. The board can revoke permits, and a business transfer can trigger liability if the permit is not notified or surrendered and is then used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3. Permits [8701 - 8716] ( Chapter 3 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Vendor [8711 - 8716] ( Article 2 added by Stats. 1953, Ch. 1814. ) ## 8716. (a) A permit shall be held only by persons actively engaging in or conducting a business as a vendor of fuel taxable under this part. Any person not so engaged shall forthwith surrender his or her permit to the board for cancellation. The board may revoke the permit of a person found to be not actively engaged in or conducting a business as a vendor of fuel taxable under this part. (b) If the permit holder who transfers a business does not notify the board of the transfer, or deliver the permit to the board for cancellation, and the transferee, with the permit holder’s actual or constructive knowledge, uses the permit in any way, the transferor shall be liable for taxes under this part, interest computed as specified in Section 8777, and those penalties imposed pursuant to subdivision (c). (c) The transferor shall be liable for penalties incurred by the transferee under Sections 8779, 8876, and 9352, but shall not be liable for penalties incurred by the transferee under Sections 8780 and 9353. However, the board may, at its discretion, relieve the transferor from liability for penalties incurred by the transferee. (Added by Stats. 1989, Ch. 768, Sec. 7.)
  132. 8732.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. )

    Verify source ↗

    Fuel vendors generally must collect the use tax at the time of sale and give the user a receipt.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. ) ## 8732. A vendor of fuel the use of which is taxable under this part, who sells and delivers such fuel into a fuel tank shall, at the time of sale, collect the tax from the user and give to the user a receipt therefor in the manner and form prescribed by the board. When fuel is sold through a keylock mechanism or other unattended mechanism it shall be presumed that the vendor delivered the fuel into the fuel tank of a motor vehicle and the vendor must collect the tax from the user. This presumption shall be rebutted and the vendor shall not collect the tax if the user certifies in writing to the vendor that all fuel delivered to him through a specific keylock mechanism or other unattended mechanism will be delivered into bulk containers. Vendors of fuel required by this section to collect tax from users shall not be required to make such collections on sales and deliveries to users who are authorized by the board, as hereinafter provided, to purchase fuel without payment of tax to a vendor. The board may issue written authorization to a holder of a valid use fuel permit to purchase fuel from a vendor designated by the user without payment of the tax to the vendor when the board finds (1) that the user consistently is using the fuel in vehicles which are operated partly without this state or off the highways of this state, or the user qualifies for the exemption provided in Section 8655, and (2) that to require collection of the tax from the user by the vendor would cause consistently recurring overpayments of the tax, and (3) that the revenue of the state with respect to the tax liability of such user is adequately secured. Such authorization may be revoked when any such condition no longer obtains. (Amended by Stats. 1979, Ch. 260.)
  133. 8732.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. )

    Verify source ↗

    The board may authorize certain political subdivisions to furnish fuel without a vendor use fuel tax permit if stated 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. ) ## 8732.1. Without requiring the issuance of a vendor use fuel tax permit, the board may issue written authorization to a political subdivision of this state which holds a valid user use fuel tax permit to furnish fuel as an accommodation to another political subdivision of this state which holds a valid user use fuel tax permit if the board finds that the political subdivision furnishing the fuel agrees to report and pay all taxes applicable to the fuel it furnishes and each political subdivision agrees to keep such records and file such reports as the board deems necessary to ensure that all applicable taxes shall be paid. For the purposes of this section “political subdivision of this state” means any governmental organization formed and operating under the authority of the laws of this state and includes counties, cities, cities and counties, school districts, fire protection districts, irrigation districts, and recreation districts. (Amended by Stats. 1980, Ch. 676, Sec. 285.)
  134. 8732.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. )

    Verify source ↗

    A vendor may be relieved from collecting use fuel tax for certain worthless accounts, may take a credit if tax was already paid, must report and pay tax on any later collections, and may be required to file delinquency reports if the board orders it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. ) ## 8732.5. A vendor is relieved from liability to collect use fuel tax which became due and payable subsequent to July 1, 1958, insofar as the sales of the fuel are represented by accounts which have been found worthless and charged off for income tax purposes. If the vendor has previously paid the amount of the tax, he may, under rules and regulations prescribed by the board, take a credit in such amount. If any such accounts are thereafter in whole or in part collected by the vendor, the gallons of fuel represented by the amounts collected shall be included in the first return filed after such collection and the amount of the tax thereon paid with the return. The board may, at its option, require the seller to submit periodical reports listing accounts delinquent for a 90-day period or over. (Amended by Stats. 1959, Ch. 1180.)
  135. 8733.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. )

    Verify source ↗

    A vendor must treat the tax it is required to collect as a debt owed 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. ) ## 8733. The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State. (Added by Stats. 1953, Ch. 1814.)
  136. 8734.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. )

    Verify source ↗

    The board may require vendors to submit copies of receipts from Section 8732 at times the board designates.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. ) ## 8734. The board may require vendors to submit at such times as it shall designate copies of the receipts given pursuant to Section 8732. (Added by Stats. 1953, Ch. 1814.)
  137. 8735.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. )

    Verify source ↗

    The rules in Chapters 4 to 9 of this part also apply to vendors, the same way they apply to users.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 3.5. Collection of Tax by Vendor [8732 - 8735] ( Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7. ) ## ARTICLE 1. Collection of Tax by Vendor [8732 - 8735] ( Heading of Article 1 added by Stats. 1991, Ch. 770, Sec. 9. ) ## 8735. The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to any user. (Added by Stats. 1953, Ch. 1814.)
  138. 8751.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The excise tax under this part must be paid quarterly by the last day of the next calendar month after each quarterly period with a taxable use of fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8751. The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs. (Amended by Stats. 1995, Ch. 555, Sec. 23. Effective January 1, 1996.)
  139. 8751.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A user who paid fuel tax to a vendor with a valid permit may claim a credit against the tax due under Section 8751 for that fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8751.5. If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount of tax due under Section 8751 with respect to that fuel on which the tax was paid to the vendor. (Added by Stats. 1957, Ch. 1830.)
  140. 8752.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    Users must file a return with the board by the last day of the month after each quarterly period, unless an exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8752. (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as otherwise provided in Section 8608, 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 amount of any tax due and any other information as the board may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) This section shall not be applicable to any user whose sole use of fuel subject to the tax imposed by this part is for the propulsion of a privately operated passenger automobile, provided that the fuel used in this state, except fuel brought into this state in the fuel tank of the vehicle, is purchased from and delivered into the fuel tank of the vehicle by a vendor holding a permit issued under this part. (Amended by Stats. 2002, Ch. 459, Sec. 5. Effective January 1, 2003.)
  141. 8753.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The user must send a remittance to the board with each return, covering the tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8753. The user shall accompany each return with a remittance payable to the board for the amount of tax due. (Amended by Stats. 1963, Ch. 556.)
  142. 8754.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may grant short extensions for filing returns or paying tax, and disaster-related extensions can be longer. A user who gets an extension must pay interest on the tax for the extension period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8754. (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any 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 user 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. 3. (AB 1559) Effective September 9, 2016.)
  143. 8754.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The department may extend certain fuel tax filing or payment deadlines after a governor’s state of emergency proclamation, and affected persons do not have to request the extension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8754.5. (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. 18. (SB 1496) Effective January 1, 2023.)
  144. 8755.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may require fuel tax returns and payment for designated periods other than quarterly periods, and the return must be filed by the last day 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Returns and Payments [8751 - 8755] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8755. The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of this part, may require returns and payment of the tax to be made for designated periods other than quarterly periods. On or before the last day of the calendar month following each designated period, a return for the preceding designated period shall be filed with the board in any form as the board may prescribe. (Amended by Stats. 1995, Ch. 555, Sec. 25. Effective January 1, 1996.)
  145. 8760.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. )

    Verify source ↗

    Certain taxpayers must pay by electronic funds transfer, file returns on time, and may face 10% penalties for late filing or improper payment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. ) ## 8760. (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 8751). 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 8776) or Article 3 (commencing with Section 8801), 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 8876. (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. 3. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  146. 8761.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. )

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    A person can be relieved from the Section 8760(e) penalty if the board finds the payment failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and without willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. ) ## 8761. 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 8760. 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. 11. Effective January 1, 2001.)
  147. 8762.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. )

    Verify source ↗

    This section defines electronic funds transfer methods for tax payments and sets who pays the related banking costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. ) ## 8762. (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 8760 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. 11. Effective January 1, 2001.)
  148. 8763.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. )

    Verify source ↗

    Electronic filings under this part must be filed and authenticated in the form or method the board prescribes; a taxpayer’s required signed document filed electronically counts as a valid original.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [8760 - 8763] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 11. ) ## 8763. (a) Any return, 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. (Added by Stats. 2002, Ch. 459, Sec. 6. Effective January 1, 2003.)
  149. 8776.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may compute and determine the amount to be paid if it is dissatisfied with a filed return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8776. If the board is dissatisfied with the return filed, it may compute and determine the amount to be paid upon the basis of any information available to it. One or more deficiency determinations may be made of the amount of tax due for one or for more than one month. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 8782, 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. (Amended by Stats. 1963, Ch. 556.)
  150. 8777.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The determination amount, excluding penalties, must accrue interest at the modified adjusted rate per month (or part of a month) until paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8777. The amount of the determination, 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 calendar month following the reporting period for which the amount of the tax, or any portion thereof, should have been reported until the date of payment. (Amended by Stats. 1995, Ch. 555, Sec. 26. Effective January 1, 1996.)
  151. 8778.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may offset overpayments against underpayments, including the interest and penalties on those underpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8778. In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest and penalties on the underpayments. (Added by Stats. 1941, Ch. 38.)
  152. 8779.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If part of a deficiency is due to negligence or intentional disregard of the part or its regulations, a 10% penalty must be 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8779. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto. (Amended by Stats. 1957, Ch. 2129.)
  153. 8780.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If a deficiency is due to fraud or an intent to evade the part or its rules, a 25% penalty must be 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8780. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto. (Amended by Stats. 1957, Ch. 2129.)
  154. 8781.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The department must give the user written notice of its determination and serve that notice using one of the listed methods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8781. The department shall give the user 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 user at their 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 such 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. 22. (SB 1528) Effective January 1, 2025.)
  155. 8782.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    Most deficiency determination notices must be served within 3 years, but the deadline is extended to 8 years if no return is made.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8782. Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the period for which the return was due or within three years after the return is filed, whichever period expires later. If the user fails to make a return, the notice of determination shall be served within eight years after the last day of the month following the period for which the return was due. (Amended by Stats. 2024, Ch. 499, Sec. 23. (SB 1528) Effective January 1, 2025.)
  156. 8782.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If a deficiency arises under this part during a decedent’s lifetime, the required notice of deficiency determination must be served within four months after a written request, in the form the department requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8782.1. 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. 24. (SB 1528) Effective January 1, 2025.)
  157. 8783.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If the taxpayer agrees in writing, the notice of deficiency determination may be served after the normal deadline, and that agreed period can later be extended in writing before it expires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Deficiency Determinations [8776 - 8783] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8783. If before the expiration of the time prescribed in Section 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such 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. 25. (SB 1528) Effective January 1, 2025.)
  158. 8801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If a user fails to file a return, the board must estimate the fuel used, 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8801. If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is subject to the tax. The estimate shall be made for the month or months in respect to which the user failed to make a return and shall be based upon any information available to the board. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the State, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one month. (Amended by Stats. 1963, Ch. 556.)
  159. 8802.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    When making a determination, the board may offset overpayments from one month or months against underpayments from other month or months, including interest and penalties on the underpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8802. In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments. (Added by Stats. 1941, Ch. 38.)
  160. 8803.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The determination amount, excluding penalties, must accrue interest at the modified adjusted monthly rate set under Section 6591.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8803. The amount of the determination, 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 calendar month following the reporting period for which the amount, or any portion thereof, should have been reported until the date of payment. (Amended by Stats. 1995, Ch. 555, Sec. 28. Effective January 1, 1996.)
  161. 8804.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If a user fails to file a return because of fraud or an intent to evade the tax, an additional 25% penalty is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8804. If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801. (Amended by Stats. 1963, Ch. 556.)
  162. 8805.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    After making its determination, the department must promptly give the user written notice of its estimate and determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Determinations if No Return Made [8801 - 8805] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8805. Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 26. (SB 1528) Effective January 1, 2025.)
  163. 8826.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If the board thinks delay would jeopardize collection of an excise tax amount, 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 8826. If the board believes that the collection of any amount of excise 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. 1941, Ch. 38.)
  164. 8827.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If the tax, interest, and penalty in a jeopardy determination are not paid within 10 days after notice is served on the user, the determination becomes final unless a petition for redetermination is filed in time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 8827. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the user of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 of this chapter shall attach to the amount specified. (Added by Stats. 1941, Ch. 38.)
  165. 8828.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A user hit with a jeopardy determination may ask for redetermination, but must file the petition with the board within 10 days after notice and must deposit security when filing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 8828. The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The user shall at the time of filing the petition for redetermination deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 8951. (Amended by Stats. 1945, Ch. 752.)
  166. 8828.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A person subject to a jeopardy determination may apply for an administrative hearing, but must file a written application within 30 days and state the 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 8828.5. In accordance with such 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: (a) To establish that the determination is excessive; or (b) 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; or (c) To request the release of all or a part of the property to the person; or (d) To request a stay of collection activities. 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 8828, such 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 8827 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1977, Ch. 329.)
  167. 8829.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A notice required by this article may be served in the same way as a notice of deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Jeopardy Determinations [8826 - 8829] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 8829. 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. 27. (SB 1528) Effective January 1, 2025.)
  168. 8851.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A user who receives a determination under Article 2 or 3 may ask for a redetermination within 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8851. Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period. (Amended by Stats. 1984, Ch. 193, Sec. 115.)
  169. 8851.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A petition for redetermination must be in writing and 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8851.5. 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. 1967, Ch. 881.)
  170. 8852.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If a petition for redetermination is filed within 30 days, the board must reconsider the determination and, if requested, grant 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8852. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in his petition, shall grant him an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Amended by Stats. 1957, Ch. 2129.)
  171. 8852.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may change a determination before it becomes final, but it can increase the amount only if it asserts a claim for increase at or before the hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8852.5. 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 8780 or Section 8804 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 last day of the month following the month for which the return for the period for which the increase is asserted was due or within eight years after the return was filed, whichever period expires the later. (Amended by Stats. 1969, Ch. 368.)
  172. 8853.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A department order or decision on a petition for redetermination becomes final 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8853. The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof. (Amended by Stats. 2024, Ch. 499, Sec. 28. (SB 1528) Effective January 1, 2025.)
  173. 8854.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    Board determinations under Articles 2 or 3 are due when they become final; unpaid amounts then 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8854. All determinations made by the board under Articles 2 or 3 of 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. (Amended by Stats. 1954, Ch. 7.)
  174. 8855.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A notice required by this article must 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Redeterminations [8851 - 8855] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 8855. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 29. (SB 1528) Effective January 1, 2025.)
  175. 8876.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A user who misses a tax payment or files a late return must pay a 10% penalty, and in some late-payment cases also interest, subject to stated exceptions and a 10% cap.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8876. (a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3 (commencing with Section 8801), within the time required shall pay a penalty of 10 percent of the amount 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 until the date of payment. (b) Any user who fails to file a return in accordance with the due date set forth in Section 8751 or the due date established by the board in accordance with Section 8755, shall pay a penalty of 10 percent of the amount of the tax 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 tax for which the return is required for any one return. (Amended by Stats. 2000, Ch. 923, Sec. 12. Effective January 1, 2001.)
  176. 8876.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If the department finds interest would be inequitable to calculate at the modified adjusted monthly rate, it must calculate interest at the modified adjusted daily rate for certain electronic tax payments made one business day late, if the taxpayer requests an adjustment and received relief from all penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8876.5. (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 shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department. (e) This section shall only apply to electronic payments of taxes. (Amended by Stats. 2021, Ch. 432, Sec. 17. (SB 824) Effective January 1, 2022.)
  177. 8877.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section lets the department relieve certain penalties if the failure was due to reasonable cause and not willful neglect, and it sets filing and emergency-relief rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8877. (a) If the department finds that a person’s failure to make a timely 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 8760, 8801, 8854, and 8876. (b) Except as provided in subdivisions (c) or (d), any person seeking to be relieved of the penalty 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 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. 19. (SB 1496) Effective January 1, 2023.)
  178. 8878.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The department may relieve a person of certain interest when a disaster or state of emergency affects timely filing or payment, subject to stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8878. (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 8754, 8760, 8803, and 8876. (b) Except as provided in subdivision (c), any 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. 20. (SB 1496) Effective January 1, 2023.)
  179. 8878.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may relieve some or all interest when tax nonpayment was caused by an unreasonable error or delay by a board employee, but only in limited cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8878.5. (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. 15. Effective January 1, 2002.)
  180. 8879.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A person may be relieved from use fuel tax, penalties, and interest if the board finds the person reasonably relied on the board’s written advice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8879. (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 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 which 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 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, which 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 which 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. 1990, Ch. 987, Sec. 4.)
  181. 8880.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    This section can relieve the other spouse from tax liability, including interest and penalties, if the understatement or unpaid tax was attributable to one spouse, the other spouse did not know and had no reason to know, and it would be inequitable to hold that spouse liable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 4. Determinations [8751 - 8880] ( Chapter 4 added by Stats. 1941, Ch. 38. ) ## ARTICLE 6. Interest and Penalties [8876 - 8880] ( Article 6 added by Stats. 1941, Ch. 38. ) ## 8880. (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 quarters subject to the provisions of this part, but shall not apply to any calendar 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 user using taxable fuel or a vendor selling taxable fuel to which the understatement is attributable. If neither spouse rendered substantial services as a user or a vendor, 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. 35. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  182. 8951.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The department may require a user or vendor to post security, hold certain forms of security in trust, sell it if needed to recover amounts due, and return any surplus to the depositor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8951. The department, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any user or vendor to deposit with it any security that it may determine. Any security in the form of cash, government bonds, or insured deposits in banks and savings and loan institutions shall be held by the department in trust to be used solely in the manner provided for by this section and Section 8956. The department may sell the security at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the manner prescribed for service of notice of a deficiency determination. Upon any sale, any surplus above the amount due shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 30. (SB 1528) Effective January 1, 2025.)
  183. 8952.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may give notice to persons holding a delinquent user’s property or debts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8952. If any user is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against such a user which 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 user, or owing any debts to the user. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller. (Amended by Stats. 1980, Ch. 600, Sec. 27.)
  184. 8953.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    After notice, the notified persons must not transfer or otherwise dispose of covered 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8953. After receiving the notice the persons so notified shall neither 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 the earlier. (Added by Stats. 1963, Ch. 555.)
  185. 8954.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    People who receive the notice must promptly tell the board about credits, personal property, or debts they hold or owe. If the notice is meant to stop a bank transfer or disposition, it must state the amount, interest, and penalty due and be delivered or mailed to the relevant bank office; in that bank context, the notice is effective only up to twice the amount due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8954. 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 such 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 such bank at which such 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 only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person. (Amended by Stats. 1972, Ch. 103.)
  186. 8955.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A person notified under a notice to withhold may become liable to the State if, during the notice period, they transfer or dispose of property or debts that must be withheld and that transfer prevents recovery of the debt.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8955. 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 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 such 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. 1963, Ch. 555.)
  187. 8956.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    When a person stops being a user or vendor, 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8956. If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government bonds, 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 be a user or vendor under this part. (Amended by Stats. 1994, Ch. 912, Sec. 11. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  188. 8957.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The department may use a notice of levy to require persons holding a liable person’s covered payments or property to withhold money and send it 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8957. (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 user, vendor, or other 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 user, vendor, or other person, or the amount of any liability incurred by them 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, the term “payments” 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. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the user, vendor, or other person liable for the tax. (3) Any other payments or credits due or becoming due the user, vendor, or other person liable as the result of written or oral contracts 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. 21. (SB 1496) Effective January 1, 2023.)
  189. 8958.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    If the board finds an employer withheld tax earnings but did not remit them, the employer becomes liable for the unpaid amount and the board must notify the employer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Security for Tax [8951 - 8958] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 8958. (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 upon receiving information from a user or other person liable for any amount under this part that the person’s employer withheld earnings for tax as pursuant to Section 8957 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. 14. Effective January 1, 2001.)
  190. 8971.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Tax [8971 - 8973] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The board may sue to collect delinquent tax, penalties, and interest within specified time limits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Tax [8971 - 8973] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8971. 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. (Amended by Stats. 1981, Ch. 947, Sec. 11.)
  191. 8972.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Tax [8971 - 8973] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    In this action, a writ of attachment may be issued under the listed Civil Procedure rules, and the Section 485.010 showing 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Tax [8971 - 8973] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8972. 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. (Amended by Stats. 1974, Ch. 1516.)
  192. 8973.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Tax [8971 - 8973] ( Article 2 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    In a tax suit, a board certificate showing delinquency counts as prima facie evidence of the tax levy, the delinquent tax amount, interest, penalty, and the board’s compliance with the tax-computation and levy rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Tax [8971 - 8973] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 8973. 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. 1941, Ch. 38.)
  193. 8991.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    Fuel tax, interest, and penalties can become a lien on a motor vehicle used for taxable fuel and on the user’s personal property.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8991. Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any motor vehicle in which fuel taxable under this part is used and against any personal property of the user. (Amended by Stats. 1977, Ch. 481.)
  194. 8992.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    The lien under Section 8991 attaches when a vehicle is operated in this state using 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8992. The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part. (Amended by Stats. 1977, Ch. 481.)
  195. 8993.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. )

    Verify source ↗

    A lien under Section 8991 cannot be removed until the excise tax, interest, and penalties are paid, or the liened vehicle or other property is sold to satisfy them.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8993. The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property subject to the lien is sold in payment thereof. (Amended by Stats. 1977, Ch. 481.)
  196. 8994.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. )

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    The tax lien has priority over private liens or encumbrances on the covered personal property and motor vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8994. The lien arising under Section 8991 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 motor vehicle which is operated in this state through the use of fuel taxable under this part. (Amended by Stats. 1977, Ch. 481.)
  197. 8995.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. )

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    The DMV may transfer ownership of certain taxable motor vehicles only after the board issues an excise tax clearance certificate, and that certificate is not required for passenger vehicle transfers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8995. The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of excise tax clearance has been issued by the board. 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. An excise tax clearance certificate shall not be required to transfer the registered ownership of a passenger vehicle as defined in Section 465 of the Vehicle Code. (Amended by Stats. 1979, Ch. 260.)
  198. 8996.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. )

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    If a person does not pay a use-tax amount when 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 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Lien of Tax [8991 - 8996] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 8996. (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. Such a 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 8826 (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. (Amended by Stats. 1980, Ch. 600, Sec. 28.)
  199. 9.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    A reference to a provision in this code or any other law includes later amendments and additions to that law.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 9. Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto now or hereafter made. (Enacted by Stats. 1939, Ch. 154.)
  200. 90.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 5. Taxpayer Reporting [90- 90.] ( Chapter 5 added by Stats. 1979, Ch. 242. )

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    Assessees must report change-in-ownership information to the assessor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 5. Taxpayer Reporting [90- 90.] ( Chapter 5 added by Stats. 1979, Ch. 242. ) ## 90. Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2. (Added by Stats. 1979, Ch. 242.)

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