United States — California Code

United States — California legislation

Revenue and Taxation Code, 1939

911 communications911 emergency services911 emergency systems911 services911 systems988 Suicide and Crisis LifelineABLE programsCPI adjustmentDMV administrationFedwireFranchise Tax BoardFranchise Tax Board actionsFranchise Tax Board administrationFranchise Tax Board electionGross incomeLIFO accountingMedi-Cal managed care plansRoth IRAS corporation penaltiesS corporation reportingS corporation taxS corporationsSecretary of State filingsTaxable incomeVoIPVoIP service definitionabated tax recoveryabatementabstract listsaccelerated public auctionaccess chargesaccessibilityaccessibility improvementsaccount creditaccount establishmentaccountingaccounting adjustmentsaccounting definitionsaccounting methodaccounting methodsaccounting periodaccounting periodsaccounting systemsaccrued rightsaccuracy-related penaltiesacknowledgmentsacquisition indebtednessadditional feesadditional property tax ratesadditions to taxaddress change notificationaddress recordsadjusted gross incomeadjustmentsadjustments timingadministrationadministration costsadministration expensesadministrative adjustmentsadministrative appealadministrative appealsadministrative approvaladministrative authority definitionadministrative certificationadministrative chargesadministrative claimsadministrative complaintsadministrative complianceadministrative cost recoveryadministrative costsadministrative deadlinesadministrative decision-makingadministrative determinationadministrative determinationsadministrative disallowanceadministrative dischargeadministrative discretionadministrative enforcementadministrative evidenceadministrative exemptionsadministrative expense capadministrative extensionsadministrative feesadministrative filingadministrative filing deadlinesadministrative finalityadministrative hearingadministrative hearingsadministrative noticeadministrative powersadministrative procedureadministrative proceedingsadministrative processadministrative programsadministrative protestadministrative publicationsadministrative reconsiderationadministrative redeterminationadministrative referraladministrative regulationsadministrative relianceadministrative reliefadministrative remediesadministrative reportingadministrative requestsadministrative res judicataadministrative resourcingadministrative reviewadministrative rulemakingadministrative rulesadministrative rulingsadministrative statementsadoptionadvance grantsadverse claimsadvertisingaffidavitaffidavitsaffiliated corporationsaffiliated groupsaffordability housingaffordable housingaffordable housing obligationsagency appointmentagency authorityagency coordinationagency data exchangeagency definitionagency definitionsagency guidanceagency memorandum of understandingagency notificationagency/representationagreement effective dateagreements and deedsagricultural equipmentagricultural exemptionagricultural fairsagricultural land useagricultural land valuationagricultural propertyagricultureair carrier operationsaircraftaircraft and ship income exclusionsaircraft assessmentaircraft assessment and taxationaircraft fuelaircraft jet fuelaircraft jet fuel dealer permitaircraft jet fuel taxaircraft jet fuel tax administrationaircraft of historical significanceaircraft salesaircraft taxationaircraft valuationairport operationsairport property interestsalcohol beverage taxalcohol productionalcoholic beverage taxalcoholic beverage tax administrationalcoholic beverage tax collectionalcoholic beverage transportalien corporationsalimonyalimony paymentsallocated assessed valueallocationallocation claims by eligible countiesallocation of incomeallocation of income and deductionsallocation proceduresalterationsalternative minimum taxamended determinationamended filingsamended returnsammunitionamortizationamount roundinganimal welfareannexation development planannual assessmentannual disclosureannual feesannual information returnsannual reportingannual returnsannual statementsannual taxannual tax determinationannual taxpayer statementsannuitiesannuity contractsannuity fundsanswer deadlineanti-evasionappeal costsappeal procedureappealsappeals and exemptionsappeals and staysappeals boardsappeals conferencesappeals deadlinesappeals procedureappeals routingappeals staff review conferencesappeals/hearingsappeals/protestsapplicabilityapplicability of tax provisionsapplication feeapplication feesapplication filingapplication formsapplication noticesapplication of amendmentsapplication processapplication processingapplicationsappointment of agentappointment procedureappointmentsapportionmentapportionment formulaappraisalappraisal commissionappraisal expensesappraisal practicesappraisal workappraisalsappraiser qualificationsappropriationappropriation and allocationappropriation restrictionsappropriationsarbitrationarbitration procedureartart property exemptionartworksassessed or collected amountsassessed propertyassessed valuationsassessed valueassessed valuesassessmentassessment adjustmentsassessment administrationassessment analyst certificatesassessment analyst certificationassessment and collectionassessment and collection of taxassessment and levyassessment appealassessment appealsassessment appeals boardassessment appeals board appointmentassessment appeals board trainingassessment appeals boardsassessment apportionmentassessment cancellationassessment computationassessment computationsassessment contractsassessment correctionassessment correctionsassessment deadlinesassessment definitionassessment definitionsassessment disputesassessment equalizationassessment feesassessment hearingassessment hearingsassessment increasesassessment levyassessment limitation periodassessment limitation periodsassessment limitationsassessment methodologyassessment noticeassessment noticesassessment of aircraftassessment paymentsassessment penaltiesassessment periodsassessment practicesassessment procedureassessment proceduresassessment protestsassessment ratioassessment reassessmentassessment reconsiderationassessment recordassessment recordsassessment redeterminationassessment reductionassessment reduction applicationsassessment reduction deadlinesassessment reduction hearingsassessment reportingassessment reviewassessment rollassessment roll administrationassessment roll computationassessment roll entriesassessment roll requirementsassessment rollsassessment standardsassessment valuationassessment yearassessment year correctionsassessmentsassessor dutiesassessor filingassessor filingsassessor informationassessor information requestsassessor noticeassessor office equipmentassessor office operationsassessor recordsassessor reportingassessor responsibilitiesassessor staffingasset acquisitionsasset basisasset classificationasset conversionasset dedicationasset disclosureasset disposition restrictionasset disposition restrictionsasset distributionasset forfeitureasset levy noticeasset redemptionasset restraintasset saleasset seizureasset seizure and saleasset taxationasset transferasset transfer restrictionasset transfer restrictionsasset useful lifeasset valuationassignmentsassistance paymentsattachmentattachment in litigationattachmentsattendance feesattorney feesattorney’s feesauctionauction paymentsauction postponementauction salesaudio recordingsauditaudit administrationaudit and compliance trainingaudit and disclosureaudit and examinationaudit assessmentsaudit correctionsaudit costsaudit noticesaudit procedureaudit proceduresaudit processaudit programaudit reportingaudit reviewaudit/inspectionauditing resourcesauditor calculationsauditor dutiesauditsauthenticationautomated clearinghouseaviationaviation fuelaviation gasolinebackup taxbackup withholdingbad checksbad debtsballot approvalballot measuresballot pamphlet disclosuresballot propositionsbank account holdsbank account withholdingbank and financial corporation taxationbank chargesbank deposit noticebank deposit restraintbank depositsbank noticebank noticesbank taxbank taxationbank withholdingbankingbanking costsbankruptcybankruptcy tax assessmentbase year valuebase year value correctionsbase year value transferbase year valuesbase-year valuebasisbasis adjustmentbasis adjustmentsbasis allocationbasis calculationbasis computationbasis determinationbasis for propertybasis of propertybasis rulesbeer and winebeer and wine tax presumptionsbeer and wine taxationbeer shipmentsbeer taxbeneficiariesbenefit administrationbenefit limitationsbenefitsbenefits paymentsbidding processbill amendment notificationbillingbilling liabilitybilling periodsbingo proceedsboard administrationboard adviceboard appointmentboard appointmentsboard authorityboard communicationsboard compensationboard compositionboard conductboard data requestsboard decisionsboard disqualificationboard governanceboard member qualificationboard member trainingboard membershipboard membership eligibilityboard membership withdrawalboard of equalizationboard organizationboard procedureboard proceduresboard reportingboard roll adjustmentsboard roll correctionsboard roll errorsbond compliancebond covenantsbond debt limitsbond deliverybond financingbond interestbond issuancebond premiumbond premiumsbond redemptionbond registrationbond requirementbond salebond transactionsbond withdrawal timingbonding requirementsbondsbooks and records examinationbookstore propertybookstore property taxbracket indexingbreast cancer screening and research fundingbudget adjustmentsbudget administrationbudget appropriationsbudget reductionsbudget reimbursementsbudget reportingbudgetingbuilding improvementsbuilding modificationsbuilding permitsbulk transfer/terminal systembullionbundled salesburden of proofbus operationsbusiness assetsbusiness compliancebusiness creditsbusiness day calculationbusiness expensesbusiness incomebusiness income taxbusiness income taxationbusiness interest carryforwardbusiness inventoriesbusiness license recordsbusiness licensingbusiness location recordsbusiness lossesbusiness nexusbusiness recordsbusiness registrationbusiness salebusiness sale liabilitybusiness successionbusiness terminationbusiness termination noticebusiness transfercancellationcancellation of assessmentscancellation of chargescancellation of determinationscancellation of tax determinationscancellation voucherscancellationscancellations and refundscannabiscannabis businesscannabis equitycannabis excise taxcannabis taxcannabis tax administrationcannabis tax collectioncannabis tax fundcannabis taxationcapital accountcapital contributionscapital expenditurescapital gainscapital gains and lossescapital lossescarbon dioxidecargo containerscargo theft deterrencecarrier inspection feecarrier reportingcarrybackcarrybackscarryovercarryoverscase review timelinescash handlingcash method accountingcash register softwarecash transactionscashflow loanscashflow managementcemetery exemptioncemetery propertycertificate cancellationcertificate handlingcertificate issuancecertificate of paymentcertificate reinstatementcertificate renewalcertificate revocationcertificated aircraftcertificatescertificationcertification and reservation processcertification deadlinescertification disclosureschange in ownershipchange in ownership documentschange in ownership reportingchange of ownershipchapter constructionchapter titlecharitable contribution deductionscharitable contributionscharitable contributions designationcharitable corporationscharitable deductioncharitable deductionscharitable donationcharitable donationscharitable exemptioncharitable gamingcharitable organizationcharitable organization exemptioncharitable organizationscharitable property exemptioncharitable property usecharitable trustscharitable usecharitable/fund designationscharitable/religious organization activitiescheck casherschild support enforcementcigarette reportingcigarette salescigarette taxcigarette tax administrationcigarette tax collectioncigarette tax compliancecigarette tax enforcementcigarette tax licensingcigarette tax registrationcigarette tax reportingcigarette tax violationscigarette transportcigarette transport permitscigarette wholesaler licensingcigarettescirculation expensescitationcity distributionscity eligibilitycity finance officecity incorporationcity tax revenuecivil actioncivil actionscivil penaltiescivil procedurecivil service disciplinecivil service displacementcivil tax dispute settlementsclaim deadlinesclaim disallowanceclaim disallowance noticeclaim disallowance noticesclaim disputesclaim filingclaim filing deadlinesclaim for refundclaim formsclaim timingclaimsclaims administrationclaims deadlinesclaims disallowance noticeclaims documentationclaims filingclaims for credit or refundclaims for refundclaims limitation periodclaims procedureclaims processclaims processingclaims reviewclass claimsclean energyclean vehicle programclerical errorsclient disclosureclinical testing expensesclosing agreementscloud on titlecloud servicesclub receiptsco-operative corporationscode constructioncode enforcementcode headings and constructioncode interpretationcode titlecollectioncollection actioncollection activitiescollection and distribution of court-imposed amountscollection and remittancecollection and remittance of tax amountscollection costscollection enforcementcollection error remediescollection feecollection feescollection noticescollection obligationscollection of delinquent taxcollection of delinquent tax accountscollection of surchargecollection of taxcollection of tax-related surchargescollection of taxescollection procedurecollection procedurescollection restrictionscollection staycollection suspensioncollection timingcollection warrantscollectionscollections and refundscollege exemptioncollege savingscombat zone treatmentcombined reportcombined reportingcombined reportscommencementcommencing businesscommercecommercial and industrial real propertycommercial fishingcomminglingcommission authoritycommission compliancecommission definitionscommissionscommittee governancecommon areacommon trust fundscommunicationscommunications equipmentcommunity land trustscommunity propertycommutingcomparative salescompensationcompensation sourcingcompensatory damagescomplaints resolutioncomplaints reviewcompliancecompliance auditcompliance burdencompliance communicationcompliance communicationscompliance deadlinescompliance enforcementcompliance examinationcompliance reportingcompliance reviewcompliance trainingcompromise agreementscomputer equipmentcomputer equipment donationscomputer programscomputer systemscondemnationconditional commencementconditional operabilityconditional repealcondominium assessmentcondominium projectsconference procedureconference proceduresconfidential filingsconfidential health informationconfidential informationconfidential information disclosureconfidential recordsconfidential tax informationconfidential tax returnsconfidential taxpayer informationconfidentialityconfidentiality of filed claimsconflict of interestconsent requirementsconservation contributionsconservation easementsconservation landconservation land exemptionconsolidated returnsconsolidated tax returnsconstructionconstruction aid contributionsconstruction complianceconstruction of prior lawconstruction of provisionsconstruction rulesconsumer billingconsumer cooperativesconsumer goodsconsumer price indexconsumer price index adjustmentconsumption of electrical energycontainerscontaminated propertycontaminated property remediationcontinuation conditionscontinuity of lawcontinuous appropriationcontraband cigarettescontract accountingcontract administrationcontract noticescontract rescissioncontract treatmentcontract voidabilitycontract/lease paymentscontracted propertycontractingcontractor licensing enforcementcontractor purchasescontractual amountscontrol groupscontroller allocationconveyanceconveyancescooperative associationscooperative corporationscooperative housingcooperative housing corporationcooperativescopying tax returnscorporate adjustmentscorporate classificationcorporate compliancecorporate deductionscorporate dissolutioncorporate distributionscorporate distributions and adjustmentscorporate exemptioncorporate existencecorporate franchise taxcorporate governance documentscorporate income allocationcorporate income exclusionscorporate income taxcorporate income tax deductionscorporate ownershipcorporate ownership controlcorporate revivor taxationcorporate shareholderscorporate statuscorporate taxcorporate tax accounting periodscorporate tax basiscorporate tax classificationcorporate tax compliancecorporate tax computationcorporate tax creditscorporate tax deductionscorporate tax definitionscorporate tax exemptioncorporate tax exemptionscorporate tax lawcorporate tax paymentscorporate tax returnscorporate taxationcorporate withdrawalcorporation franchise taxcorporation officer statement penaltycorporation taxcorporation tax exemptionscorporation tax lawcorrection of clerical errorscorrectionscost allocationcost of living indexcost recoverycotenancy transfercounterfeit goodscounterfeit stampscounterfeit tobacco productscounterfeitingcounty accountingcounty administrationcounty advertising costscounty allocationcounty allocationscounty applicabilitycounty apportionmentcounty approvalcounty assessmentcounty assessment rollcounty assessment rollscounty assessorcounty assessor administrationcounty assessor dutiescounty assessor filingcounty assessor fundingcounty assessor monitoringcounty assessor reportingcounty assessor staffingcounty assessorscounty auditcounty auditorcounty auditor calculationscounty auditor compliancecounty auditor dutiescounty auditor reportingcounty board definitioncounty board findingscounty board governancecounty board hearing procedurecounty board hearingscounty board meetingscounty board of equalizationcounty board procedurecounty board resolutionscounty board reviewcounty budgetingcounty charges to citiescounty clerk feescounty clerk reportingcounty contractscounty definitioncounty distributioncounty educational revenue augmentation fundscounty electioncounty election administrationcounty expresswayscounty fee collectioncounty feescounty financecounty finance administrationcounty financingcounty fiscal administrationcounty fundingcounty fundscounty general fundcounty governancecounty noticecounty officialscounty operative conditioncounty ordinancecounty participationcounty paymentscounty procedurescounty programscounty recordercounty recorder filingscounty recordscounty reimbursementcounty remittancecounty remittancescounty removalcounty reportingcounty resolutionscounty revenuecounty revenue apportionmentcounty revenue distributioncounty sales/use taxcounty servicescounty tax administrationcounty tax allocationcounty tax apportionmentcounty tax billscounty tax collectioncounty tax distributioncounty tax procedurecounty tax procedurescounty tax programcounty tax remittancecounty tax verificationcounty taxationcounty taxescounty transfer of tax functionscounty treasurycounty treasury withdrawalscounty warrantscounty/city financecourt actioncourt action deadlinescourt approvalcourt challenge deadlinecourt costscourt decreecourt enforcementcourt evidencecourt filingcourt hearing prioritycourt interpleadercourt judgment entrycourt judgmentscourt ordercourt orderscourt procedurecourt proceedingscourt representationcourt reviewcourt-fixed compensationcourt-ordered paymentscourt-ordered salecredentialscreditcredit administrationcredit allocationcredit assignmentcredit calculationcredit card paymentscredit carryovercredit carryoverscredit claimscredit counseling organizationscredit limitationcredit recoverycredit transfercredit unionscrediting amounts duecreditor prioritycreditscredits and debtscredits and refundscriminal justice costscriminal liabilitycriminal profiteeringcross-border shipmentcross-border use outside statecross-reference applicabilitycross-referencescross-referencing federal tax lawcurrent year taxescustomer noticecustomer refundscustomer reimbursementsdamaged property reliefdamagesdamages awards and settlementsdamages claimsdata disclosuredata handlingdata matchingdata reportingdata requestsdata retentiondata sharingdate of paymentdeadlinedeadline extensiondeadline extensionsdeadlinesdealer compliancedealer inventorydealer reportingdeath benefitsdeath taxdeath tax administrationdeath tax assessmentdeath tax compromisedeath tax credit apportionmentdeath tax dispute proceduredeath taxesdebtdebt collectiondebt collection servicesdebt financingdebt instrumentsdebt limit valuationdebt noticedebt prioritydebt recoverydebt repurchasedebt servicedecalsdecedent estate assessmentdecedent estatesdecedentsdeductibilitydeductibility of losses expenses and interestdeductiondeduction computationdeduction limitsdeduction of employer expensesdeduction rulesdeductionsdeed acknowledgmentdeed contentsdeed correctiondeed issuancedeed recordingdeed to state/county/public agenciesdeed validitydeedsdeep sea fishingdefaultdefault declarationdefaulted taxesdefense in refund actiondefense of actiondefermentdeferred compensationdeferred gaindeferred paymentdeferred payment purchasesdeferred property taxdeferred-payment purchasesdeficiency adjustmentsdeficiency assessmentdeficiency assessment periodsdeficiency assessment redeterminationdeficiency assessmentsdeficiency calculationsdeficiency determinationdeficiency determinationsdeficiency noticesdeficiency proceduresdefinitiondefinitionsdelegationdelinquencydelinquency collectiondelinquency consequencesdelinquency costsdelinquency datedelinquency evidencedelinquency noticesdelinquency penaltiesdelinquency penalties and interestdelinquency penaltydelinquency recoverydelinquent fee collectiondelinquent insurersdelinquent listdelinquent list noticedelinquent list publicationdelinquent noticedelinquent paymentdelinquent penaltiesdelinquent penalties and costsdelinquent property noticesdelinquent property recordsdelinquent property taxdelinquent property taxesdelinquent rolldelinquent roll proceduresdelinquent taxdelinquent tax amountsdelinquent tax bonddelinquent tax collectiondelinquent tax debtsdelinquent tax installment paymentsdelinquent tax installmentsdelinquent tax noticedelinquent tax noticesdelinquent tax paymentdelinquent tax paymentsdelinquent tax publicationdelinquent tax rolldelinquent tax saledelinquent tax sale proceedsdelinquent taxesdelinquent unsecured rolldelivery chargesdelivery network companiesdelivery salesdemolitiondenial of licensedepartment advicedepartment reviewdepletiondeposit in lieu of seized propertydepository institutionsdepreciationdepreciation electiondepreciation electionsdesignated delivery servicesdestructiondeterminationsdeterminations and paymentsdiesel fueldiesel fuel licensingdiesel fuel permitsdiesel fuel taxdiesel fuel tax administrationdiesel fuel tax collectiondiesel fuel tax exemption reportingdiesel fuel tax exemptionsdiesel fuel tax licensediesel fuel tax licensesdiesel fuel tax returnsdiesel fuel tax violationsdigital documentsdigital goodsdigital productsdirect depositdirect payment permitdirector approvaldirectory listingdisabilitydisability accommodationdisabled accessdisabled citizensdisabled veterans' exemptiondisabled veterans' property tax exemptiondisaster damagedisaster expensesdisaster loansdisaster lossdisaster loss carryforwarddisaster loss carryforwardsdisaster lossesdisaster mitigationdisaster property reliefdisaster reliefdisaster relief allocationdisaster relief claimsdisaster relief paymentsdisaster treatmentdisaster-related tax reliefdischarge of accountabilitydischarge of indebtednessdisciplinary actiondisciplinary proceduredisciplinary sanctionsdisciplinedisclosuredisclosure of informationdismissaldismissal groundsdisposition of proceedsdisposition of propertydispute resolutiondisputed claimsdisregarded business entitiesdissolutiondissolution or withdrawaldistilled spiritsdistilled spirits taxdistributiondistribution of assessmentsdistribution of collected amountsdistribution of delinquent penaltiesdistribution of excess proceedsdistribution of moneysdistribution of payments in lieu of taxesdistribution of proceedsdistribution of sale proceedsdistribution of tax amountsdistribution of tax levies and collectionsdistribution of tax proceedsdistribution of taxesdistributor licensingdistributor presumptionsdistributor remittancesdistributor taxationdistrict administrationdistrict formationdistrict leviesdistrict taxesdividend deductionsdividendsdividends paid deductiondividends received deductiondivorcedocument acknowledgmentdocument authenticationdocument destructiondocument preparationdocument retentiondocument signaturesdocumentary transfer taxdocumentationdocumentation filingdocumentation requirementsdomestic partnersdomiciledomicile determinationdonated agricultural productsdonationdonationsdouble taxationdrawback creditdrilling and development costsdue datesdwelling definitiondyed diesel fuelearned income tax creditearnings withholding orderseducationeducation and information programeducation fundingeducation revenue augmentationeducation savings accountseducational assistanceeducational broadcastingeducational materialseducational revenueeffective applicabilityeffective application of tax laweffective dateeffective dateseffective periodelder care facilitieselderly or disabled personselderly personselectionelectionselections in tax returnselective deferralselective payment creditselective taxelectric bus chargingelectric generation facilitieselectric powerelectric utilitieselectric utilityelectric utility billingelectric utility consumptionelectricityelectricity saleselectronic auctionelectronic cigaretteselectronic communicationselectronic document filingelectronic filingelectronic funds transferelectronic mediaelectronic noticeselectronic paymentelectronic paymentselectronic postmark evidenceelectronic recordselectronic serviceelectronic tax paymentseligibilityeligibility criteriaeligibility definitionseligibility documentationeligibility requirementseligibility restrictioneligibility verificationeligible access expendituresemergencyemergency communicationsemergency disaster reliefemergency extensionsemergency fundingemergency proclamationemergency regulationsemergency reliefemergency relief requestsemergency telephone serviceemergency telephone servicesemergency telephone surchargeemergency telephone users surchargeeminent domainemissions labelingemployee annuitiesemployee benefit plansemployee benefitsemployee certificationemployee classificationemployee commuting benefitsemployee conductemployee hand toolsemployee hiringemployee informationemployee misconductemployee ownership plansemployee performance evaluationemployee performance programemployee stock ownership plansemployee tax documentationemployee thresholdsemployee trustsemployer eligibilityemployer liabilityemployer noticesemployer reportingemployer tax incentivesemployer tax remittanceemployer withholdingemploymentemployment benefits administrationemployment compensationemployment complianceemployment creditsemployment incentivesemployment of staffemployment tax creditemployment-related incentivesencumbrancesenergyenergy commission rate settingenergy conservation subsidiesenergy efficiency financingenergy incentivesenergy propertyenergy resources surchargeenergy surchargeenergy surcharge returnsenforcementenforcement collectionsenforcement cooperationenforcement informationenforcement staffingenforcement support staffentity classificationentity definitionentity reorganizationenvironmental managementenvironmental remediation costsenvironmental restorationequalizationequalization filingequipment and machineryerroneous creditserroneous levyerroneous refund recoveryerroneous refundsescape assessmentescape assessmentsescaped assessmentescaped assessmentsescaped propertyescheatescrowescrow complianceestateestate administrationestate and transfer property definitionsestate and trust administrationestate and trust beneficiariesestate and trust distributionsestate distributionestate or trust beneficiariesestate taxestate tax collectionestate tax enforcementestate tax recordsestate tax returnestate tax return filingestate tax returnsestate taxationestatesestates and trustsestimated assessmentsestimated income taxestimated taxestimated tax creditsestimated tax installmentsestimated tax liabilityestimated tax paymentsevasionevidenceevidence admissibilityevidence at hearingevidence burdenevidence in courtevidence submissionevidentiary proofexaminationsexcess expenditures to influence legislationexcess fundsexcess funds handlingexcess proceedsexcise taxexcise tax administrationexcise tax reportingexcise taxesexcluded incomeexclusionsexclusions from taxable sale/purchaseexecutionexecution of judgmentsexecutor administration expensesexempt bus operator licenseexempt corporation statusexempt corporationsexempt organizationsexempt propertyexempt transactionsexempt trustexempt trustsexempt-interest dividendsexemptionexemption administrationexemption amountsexemption application procedureexemption applicationsexemption auditexemption certificatesexemption claimsexemption eligibilityexemption errorexemption noticesexemption procedureexemption revocationexemptionsexpense allocationexpense reimbursementexpensesexportexport shipmentexported tobacco productsexportsextension of timeextensionsextensions of timefacility definitionfacility definitionsfacility registrationfactory-built housingfair market valuefalse reportingfalse returnsfalse statementsfarm corporationsfarm equipment exemptionfarm lossesfarmers and fruit growersfarmingfarming businessfarming expensesfarmland security zone contractfederal adjustment reportingfederal amendmentsfederal contractsfederal tax adjustmentsfederal tax amendmentsfederal tax changesfederal tax code cross-referencefederal tax determinationfederal-tax reference modificationfee adjustmentfee administrationfee approvalfee assessmentfee calculationfee collectionfee collection and remittancefee collection proceduresfee compliancefee computationfee deadlinesfee determinationsfee disclosurefee disputesfee enforcementfee extensionsfee impositionfee liabilitiesfee liabilityfee liability relieffee noticesfee overpaymentsfee payer communicationsfee payer complaintsfee payer compliancefee payer definitionfee payer definitionsfee payer educationfee paymentfee payment deadlinesfee payment extensionsfee paymentsfee recomputationfee recoveryfee reduction offsetfee refund litigationfee refundsfee reimbursementfee reimbursementsfee remittancefee reportingfee returnsfee waiverfeepayer accountsfeesfees and expensesfees enforcementfertilizer productsfiduciariesfiduciary administrationfiduciary filingfiduciary liabilityfiduciary noticefiduciary noticesfilingfiling compliancefiling deadlinesfiling enforcementfiling extensionsfiling noticefiling relieffiling reportsfiling requirementsfiling returnsfiling statementsfiling statusfiling/delivery requirementsfilingsfilm productionfilm tax creditfinality of board decisionsfinality of decisionfinality of decisionsfinality of departmental ordersfinality of determinationsfinance certificationfinancial administrationfinancial asset liquidationfinancial asset securitization investment trustsfinancial corporation taxationfinancial corporationsfinancial disabilityfinancial disclosurefinancial hardshipfinancial institution compliancefinancial institution record matchingfinancial institution reportingfinancial institutionsfinancial interest reportingfinancial oversightfinancial reportingfinancial securityfinesfines and penaltiesfire damagefire safety improvementsfirearm excise taxfirearm excise tax administrationfirearm-related registrationfirearmsfiscal adjustmentsfiscal administrationfiscal reportingfixture assessmentflag salesfleet-based permit feesfloating home marinafloating homesfloor stock taxfood and agricultural inputsfood bankfood bank donationsfood inventory contributionsfood packing and shippingfood processingfood productsfood products exemptionfood serviceforeclosureforeclosure exemptionforeign corporation reportingforeign corporationsforeign countryforeign currency transactionsforeign estatesforeign financial assetsforeign governmentsforeign investment companiesforeign purchaserforeign taxpayerforeign transfersforeign trustsforeign-owned corporationsforest resourcesforfeiture proceedingsforgiven loansform filingform revisionformsforms and instructionsforms and recordsforms and regulationsfoundation classificationfractionally owned aircraftfranchise and income taxfranchise and income tax administrationfranchise and income tax compliancefranchise and income tax return filingfranchise and income tax returnsfranchise taxfranchise tax administrationfranchise tax reportingfraudfraud and evasion penaltiesfraud/evasionfraudulent documentsfringe benefitsfrivolous returnsfuelfuel blendingfuel blendstocksfuel classificationfuel definitionsfuel distributionfuel dyeingfuel exemptionfuel exportfuel inventory positionfuel licensingfuel logisticsfuel lossesfuel markingfuel productionfuel purchasesfuel salesfuel sales reportingfuel shipmentfuel storage and distributionfuel taxfuel tax administrationfuel tax agreementfuel tax agreementsfuel tax collectionfuel tax compliancefuel tax definitionsfuel tax distributionfuel tax distributionsfuel tax enforcementfuel tax exemptionfuel tax exemptionsfuel tax permitsfuel tax proceedsfuel tax proceeds distributionfuel tax ratefuel tax refundsfuel tax returns and paymentsfuel tax violationsfuel taxationfuel taxesfuel terminalfuel terminal operationsfuel vendorsfund administrationfund allocationfund allocation and reportingfund allocationsfund appropriationfund balancesfund depositfund depositsfund designationsfund disbursementfund dispositionfund distributionfund handlingfund managementfund operationfund reportingfund terminationfund transferfund transfersfundingfunding sourcesfundsfunds dispositionfunds transferfuneral trustsfungible goodsgain and loss recognitiongain on dispositiongain on disposition of propertygain or lossgain or loss basis adjustmentgain or loss calculationgain or loss computationgain or loss determinationgain or loss on dispositiongain or loss on disposition of propertygain or loss recognitiongain recognitiongarment cleaninggasoline blendstocksgeneral applicationgeneral fundgeneral revenuegeneration skipping transfer taxgeneration-skipping transfer taxgeographygift taxgifted propertygoods in transitgovernancegovernment accessgovernment accountinggovernment accountsgovernment administrationgovernment allocationgovernment allocationsgovernment appropriationgovernment bodiesgovernment budgetinggovernment certificationgovernment chargesgovernment compliancegovernment contractinggovernment disclosuregovernment document distributiongovernment enforcementgovernment expendituregovernment facilitiesgovernment feesgovernment financegovernment financinggovernment fund dispositiongovernment fund distributiongovernment fundinggovernment funding allocationsgovernment fundsgovernment grantsgovernment information handlinggovernment information sharinggovernment investigationsgovernment litigationgovernment loansgovernment notificationsgovernment payment handlinggovernment payment processinggovernment paymentsgovernment recordsgovernment reimbursementgovernment remittancegovernment remittancesgovernment reportinggovernment tax allocationgovernment tax paymentgovernment transfersgovernment usegovernment vehicle operationgovernment vehicle paymentsgovernmental obligations interestgovernmental reorganizationgrant administrationgrant allocationgrant exclusionsgrant fund allocationgrant fundinggrant programgrant program administrationgrant programsgrant recapturegrant recoverygrantsgroceriesgrocery policygross income exclusiongross income exclusionsgross income timinggross receiptsgross receipts exemptiongross receipts paymentsgroup returnsguidelinesguidelines and standardsguidelines for disaster relief claim reviewharbor districthazardous material definitionhazardous materials transporthazardous spill prevention feehazardous substances feehazardous substances feeshazardous substances taxhazardous substances tax administrationhazardous substances tax lawhazardous wastehazardous waste dataheadings and definitionshealth care coverage notificationhealth care facilitieshealth care managed carehealth care serviceshealth coveragehealth coverage notificationshealth coverage reportinghealth insurancehealth insurance coveragehealth reimbursement arrangementshealth savings accountshealthcare supplieshearinghearing aidshearing costshearing evidencehearing expenseshearing feeshearing fees and expenseshearing noticehearing officer reportshearing officershearing procedurehearing procedureshearing processhearing recordshearing reimbursementhearing requestshearing schedulinghearingshigh-income taxpayershighway carrier securityhighway vehicle operator licensehighway vehicle usehiringhiring incentiveshistoric rehabilitationhistoric structureshistorical propertyhistorical property assessmenthistorical property valuationholding periodholiday definitionshomelessness fundinghomeowner exemptionhomeowner tax reliefhomeowners associationshomeowners' exemptionhomeowners' property tax exemptionhomeowners’ exemptionhospital property exemptionhospital service organizationshospital usehospital/provider-sponsored organization treatmenthousehold and agricultural fuel usehousehold incomehousinghousing affordabilityhousing cooperativeshousing developmenthousing financehybrid transactionsidentifying numbersimpartialityimporter licensingimportersimpound accountsimprisonmentinclusionary housingincome adjustmentincome allocationincome allocation and apportionmentincome apportionmentincome capitalizationincome characterizationincome classificationincome definitionincome eligibilityincome exclusionincome inclusionincome method of appraisalincome recognitionincome reportingincome sourcingincome taxincome tax administrationincome tax assistanceincome tax creditincome tax creditsincome tax deductionsincome tax definitionsincome tax filingincome tax liabilityincome tax provisionsincome tax reportingincome tax return designationsincome tax return filingincome tax returnsincome tax treatmentincome tax withholdingincome thresholdincome thresholdsincome-based assistance computationincorporation by referenceincorporation of federal tax ruleincorrect application of paymentsincorrect payment applicationindemnityindex adjustmentindexationindividual income taxindividual penaltyindividual retirement accountsindividual shared responsibility penaltyindustrial useindustrial user licensingindustrial usersinflation adjustmentinformant rewardsinformation access restrictionsinformation actinformation confidentialityinformation disclosureinformation exchangeinformation reportinginformation requestsinformation returnsinformation sharinginformation transmissioninformation useinfrastructure financinginfrastructure planninginheritance taxinherited stockinitial paymentsinjunctionsinjunctive reliefinsolvencyinspectioninspection accessinspection and copyinginspection complianceinspection fundinginspection of tax rollinspection powersinspectionsinstallment collectioninstallment delinquencyinstallment methodinstallment obligationsinstallment paymentinstallment payment agreementsinstallment payment of taxesinstallment payment plansinstallment paymentsinstallment plansinstallment redemptioninstallment tax paymentinstallment taxationinstallment underpaymentinstallment underpaymentsinstallmentsinsuranceinsurance accountinginsurance certificate revocationinsurance commissioner reportinginsurance contractsinsurance defenseinsurance group taxationinsurance group transactionsinsurance policiesinsurance premiums taxinsurance prepaymentsinsurance regulationinsurance taxinsurance tax assessmentinsurance tax filinginsurance tax fundinsurance tax paymentinsurance tax payment and collectioninsurance tax prepaymentinsurance tax remittanceinsurance tax returnsinsurance taxationinsurance transactionsintangible assetsintangible personal propertyintangible propertyintangible rightsintegrated waste management feeinteragency agreementinteragency information sharinginterestinterest abatementinterest accrualinterest adjustmentsinterest and penaltiesinterest and penaltyinterest assessmentinterest calculationinterest characterizationinterest chargesinterest computationinterest deductioninterest deductionsinterest disallowance appealsinterest limitsinterest on amounts dueinterest on deferred paymentsinterest on deferred taxinterest on deferred tax paymentsinterest on deficiency determinationsinterest on erroneous refundsinterest on judgmentsinterest on late paymentinterest on late refundsinterest on loansinterest on overdue returninterest on overdue taxinterest on overpaymentsinterest on refundsinterest on repaymentinterest on tax amountsinterest on tax deficienciesinterest on tax determinationsinterest on tax or fee determinationsinterest on tax overpaymentsinterest on tax paymentsinterest on tax refundsinterest on tax understatementsinterest on underpaymentinterest on unpaid liabilitiesinterest on unpaid liabilityinterest on unpaid taxinterest payment timinginterest paymentsinterest rateinterest ratesinterest reductioninterest reliefinterest waiverintergovernmental agreementintergovernmental agreementsintergovernmental collection agreementsintergovernmental information sharingintergovernmental property transferintergovernmental requestsintergovernmental tax collection agreementsintergovernmental transfersinternal code referencesinternal controlsinternal performance evaluationinternational fuel tax agreementinternational organizationsinternet publicationinternet website reportinginterpretationinterspousal transferinterstate arbitration of death taxesinterstate cooperationinterstate fuel usersinterstate litigationinterstate tax disputesinterstate transitinterstate user licensesinterstate usersintrastate businessinventoriesinventory accountinginventory basisinventory costinventory costsinventory recordsinvestigationsinvestment companiesinvestment partnershipsinvestment securitiesinvestmentsinvoicinginvoluntary conversionitemized deductionsitems not deductiblejeopardy assessmentjeopardy assessmentsjeopardy determinationjeopardy determinationsjet fuel salesjob creation incentivesjoinder of partiesjoint and several liabilityjoint return reliefjoint return treatmentjoint returnsjoint tenancyjudgment applicationjudgment collectionjudgment costsjudgment creditjudgment creditingjudgment effectjudgment enforcementjudgment entryjudgment executionjudgment for taxjudgment for unpaid taxjudgment interestjudgment lienjudgment lien priorityjudgment liensjudgment refundjudgment refundsjudgmentsjudicial reviewjudicial salejurisdictionjurisdictional changejurisdictional changesjury administrationjustice facilitiesland assessmentland descriptionland recordsland surveyingland useland valuationland-use restrictionslanding fee-based valuationlanguage accesslate exemption claimslate paymentlate payment chargeslate payment penaltieslate-payment penaltieslate-payment penaltylaw enforcementlaw enforcement fundinglaw enforcement information sharinglaw enforcement requestslawsuit against boardlawsuitslease amortizationlease arrangementslease conditionslease definitionlease interpretationlease paymentslease purchase optionlease reportinglease taxationlease transactionslease-leasebackleased fixturesleased personal propertyleased propertyleased tangible personal propertyleasehold assessmentleasehold estatesleasehold interestsleasehold valuationleasesleasinglegal continuitylegal definitionslegal entity ownershiplegal procedurelegalization eligibilitylegislation-related expenditureslegislative implementationlegislative procedurelegislative reportinglender account requirementslevieslevylevy and return of propertylevy and seizurelevy enforcementlevy exemptionslevy limitslevy noticelevy noticeslevy releaselevy restrictionsliabilityliability determinationliability exemptionliability for transfer of property or debtsliability for transferred property or debtsliability insurancelibrarieslibrary fundinglicense administrationlicense applicationlicense applicationslicense compliancelicense conditionslicense deniallicense denial processlicense exemptionlicense issuancelicense reinstatementlicense requirementlicense restorationlicense revocationlicense revocation noticelicense revocation noticeslicense revocation or suspensionlicense suspensionlicense taxlicense taxeslicensed distributorslicensee informationlicenseslicenses and bondslicensinglienlien adjustmentlien administrationlien claimslien enforcementlien extensionlien filinglien noticelien noticeslien prioritylien processinglien recordationlien recordinglien releaselien reportinglien satisfactionlien subordinationlienslife insurancelife insurance contractslife insurance exclusionslife tenant propertylimitation periodslimitationslimitations periodlimitations periodslimitations tollinglimited liability companieslimited liability company feeslimited partnership tax compliancelimited partnership taxationlimited partnershipsliquidationlisted transactionslithium conversionlithium extractionlithium extraction taxlithium extraction tax administrationlitigationlitigation challengelitigation conditionslitigation conductlitigation costslitigation deadlinelitigation deadlineslitigation evidencelitigation expenseslitigation pleadinglitigation procedurelitigation referrallitigation venuelivestocklivestock saleslivestock/breeding stockloan interestloan repaymentloan securityloan servicingloan taxationlocal agency claimslocal agency 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Jurisdiction: United States — California
Structure: 7,200 provisions
Citation: RTC
Official identity: Year 1939
Dates: Enacted 1939

More statute details

Official identity: Year 1939
Dates: Enacted 1939

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Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“This section says the act is known as the Revenue and Taxation Code.”

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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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.

Section 8258.4.

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

Section 8500.

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.

Section 8651.4.

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

Section 8777.

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

Section 90.

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Source record from leginfo.legislature.ca.gov · Enacted 1939

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Provisions 6,801–7,000

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Showing 200 of 7,200 provisions

Amendment 179Repeal 12Provision 8Offence

§ 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. )Amendment

Section 8258.4.Verify source

§ 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. )Amendment

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.

Section 826.Verify source

§ 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. )Amendment

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

Section 8260.Verify source

§ 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. )Amendment

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.

Section 8261.Verify source

§ 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. )Amendment

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.

Section 8262.Verify source

§ 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. )Amendment

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

Section 8263.Verify source

§ 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. )Amendment

The board must prepare and publish plain-language statements explaining procedures, remedies, and the rights and obligations of the board and taxpayers.

Section 8264.Verify source

§ 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. )Amendment

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.

Section 8265.Verify source

§ 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. )Amendment

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.

Section 8266.Verify source

§ 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. )Amendment

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.

Section 8267.Verify source

§ 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. )Amendment

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.

Section 8268.Verify source

§ 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. )Amendment

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.

Section 8269.Verify source

§ 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. )Provision

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

Section 827.Verify source

§ 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. )Amendment

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

Section 8270.Verify source

§ 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. )Amendment

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.

Section 8272.Verify source

§ 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. )Amendment

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

Section 8273.Verify source

§ 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. )Amendment

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.

Section 8276.Verify source

§ 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. )Amendment

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.

Section 8277.Verify source

§ 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. )Amendment

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.

Section 828.Verify source

§ 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. )Provision

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

Section 829.Verify source

§ 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. )Amendment

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.)

Section 830.Verify source

§ 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. )Amendment

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

Section 830.1.Verify source

§ 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. )Repeal

Certain motor vehicle fuel-related operators and persons must keep required records and papers in the form required by the board.

Section 8301.Verify source

§ 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. )Repeal

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

Section 8302.Verify source

§ 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. )Repeal

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

Section 8303.Verify source

§ 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. )Repeal

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

Section 8304.Verify source

§ 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. )Provision

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

Section 831.Verify source

§ 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. )Provision

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

Section 832.Verify source

§ 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. )Amendment

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.)

Section 833.Verify source

§ 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. )Amendment

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.

Section 834.Verify source

§ 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. )Amendment

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.

Section 8351.Verify source

§ 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. )Amendment

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

Section 8352.Verify source

§ 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. )Amendment

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

Section 8352.1.Verify source

§ 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. )Amendment

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

Section 8352.2.Verify source

§ 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. )Amendment

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.

Section 8352.3.Verify source

§ 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. )Amendment

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.

Section 8352.4.Verify source

§ 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. )Amendment

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.

Section 8352.5.Verify source

§ 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. )Amendment

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.)

Section 8352.6.Verify source

§ 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. )Amendment

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

Section 8352.8.Verify source

§ 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. )Amendment

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.

Section 8352.9.Verify source

§ 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. )Amendment

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.

Section 8353.Verify source

§ 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. )Amendment

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

Section 8359.Verify source

§ 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. )Amendment

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

Section 8360.Verify source

§ 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. )Repeal

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.

Section 8401.Verify source

§ 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. )Repeal

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.

Section 8402.Verify source

§ 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. )Repeal

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

Section 8403.Verify source

§ 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. )Repeal

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

Section 8404.Verify source

§ 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. )Repeal

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

Section 8405.Verify source

§ 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. )Repeal

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.

Section 8406.Verify source

§ 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. )Repeal

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

Section 8407.Verify source

§ 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. )Amendment

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

Section 8500.Verify source

§ 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. )Amendment

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

Section 8501.Verify source

§ 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. )Amendment

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.

Section 8502.Verify source

§ 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. )Amendment

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.)

Section 8503.Verify source

§ 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. )Amendment

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.

Section 8504.Verify source

§ 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. )Amendment

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

Section 8505.Verify source

§ 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. )Amendment

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.

Section 8506.Verify source

§ 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. )Amendment

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

Section 8507.Verify source

§ 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. )Amendment

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

Section 8508.Verify source

§ 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. )Amendment

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.

Section 8509.Verify source

§ 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. )Amendment

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.

Section 8510.Verify source

§ 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. )Amendment

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

Section 8511.Verify source

§ 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. )Amendment

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.

Section 8512.Verify source

§ 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. )Amendment

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.

Section 8513.Verify source

§ 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. )Amendment

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

Section 8514.Verify source

§ 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. )Amendment

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.

Section 8515.Verify source

§ 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. )Amendment

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

Section 8516.Verify source

§ 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. )Amendment

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.

Section 8517.Verify source

§ 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. )Amendment

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

Section 8518.Verify source

§ 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. )Amendment

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.

Section 8519.Verify source

§ 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. )Amendment

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.

Section 8520.Verify source

§ 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. )Amendment

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

Section 8521.Verify source

§ 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. )Amendment

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

Section 8522.Verify source

§ 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. )Amendment

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.

Section 8523.Verify source

§ 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. )Amendment

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

Section 8524.Verify source

§ 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. )Amendment

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.

Section 8525.Verify source

§ 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. )Amendment

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.

Section 8526.Verify source

§ 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. )Amendment

This section says the part is known as the Use Fuel Tax Law.

Section 8601.Verify source

§ 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. )Amendment

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.)

Section 8602.Verify source

§ 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. )Amendment

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.)

Section 8603.Verify source

§ 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. )Amendment

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

Section 8604.Verify source

§ 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. )Amendment

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

Section 8605.Verify source

§ 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. )Amendment

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

Section 8606.Verify source

§ 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. )Amendment

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

Section 8607.Verify source

§ 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. )Amendment

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.

Section 8608.Verify source

§ 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. )Amendment

“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.

Section 8609.Verify source

§ 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. )Provision

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.

Section 861.Verify source

§ 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. )Amendment

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

Section 8610.Verify source

§ 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. )Amendment

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

Section 8611.Verify source

§ 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. )Amendment

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

Section 8612.Verify source

§ 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. )Amendment

“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.)

Section 8613.Verify source

§ 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. )Amendment

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

Section 8615.Verify source

§ 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. )Amendment

“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.)

Section 8619.Verify source

§ 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. )Amendment

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.

Section 862.Verify source

§ 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. )Amendment

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.)

Section 8620.Verify source

§ 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. )Amendment

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

Section 8621.Verify source

§ 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. )Offence

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.

Section 863.Verify source

§ 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. )Amendment

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.

Section 864.Verify source

§ 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. )Amendment

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

Section 865.Verify source

§ 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. )Amendment

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.

Section 8651.Verify source

§ 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. )Amendment

Section 8651.4.Verify source

§ 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. )Amendment

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.

Section 8651.5.Verify source

§ 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. )Amendment

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.

Section 8651.6.Verify source

§ 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. )Amendment

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.

Section 8651.7.Verify source

§ 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. )Amendment

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.

Section 8651.8.Verify source

§ 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. )Amendment

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.

Section 8651.9.Verify source

§ 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. )Amendment

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

Section 8652.Verify source

§ 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. )Amendment

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.

Section 8653.Verify source

§ 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. )Amendment

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.

Section 8653.1.Verify source

§ 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. )Amendment

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.

Section 8654.Verify source

§ 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. )Amendment

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.)

Section 8655.Verify source

§ 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. )Amendment

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.

Section 8655.5.Verify source

§ 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. )Amendment

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.

Section 8657.Verify source

§ 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. )Repeal

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

Section 866.Verify source

§ 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. )Amendment

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

Section 867.Verify source

§ 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. )Provision

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

Section 868.Verify source

§ 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. )Amendment

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.)

Section 8691.Verify source

§ 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. )Amendment

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.)

Section 8701.Verify source

§ 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. )Amendment

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.)

Section 8702.Verify source

§ 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. )Amendment

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.)

Section 8703.Verify source

§ 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. )Amendment

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.)

Section 8704.Verify source

§ 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. )Amendment

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.)

Section 8705.Verify source

§ 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. )Amendment

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.)

Section 8706.Verify source

§ 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. )Amendment

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.)

Section 8707.Verify source

§ 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. )Amendment

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.)

Section 8708.Verify source

§ 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. )Amendment

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.)

Section 8711.Verify source

§ 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. )Amendment

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.)

Section 8712.Verify source

§ 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. )Amendment

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.)

Section 8713.Verify source

§ 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. )Amendment

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.)

Section 8714.Verify source

§ 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. )Amendment

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.)

Section 8715.Verify source

§ 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. )Amendment

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.)

Section 8716.Verify source

§ 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. )Amendment

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.)

Section 8732.Verify source

§ 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. )Amendment

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.)

Section 8732.1.Verify source

§ 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. )Amendment

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.)

Section 8732.5.Verify source

§ 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. )Amendment

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.)

Section 8733.Verify source

§ 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. )Amendment

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.)

Section 8734.Verify source

§ 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. )Amendment

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.)

Section 8735.Verify source

§ 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. )Amendment

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.

Section 8751.Verify source

§ 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. )Amendment

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.

Section 8751.5.Verify source

§ 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. )Amendment

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

Section 8752.Verify source

§ 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. )Amendment

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

Section 8753.Verify source

§ 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. )Amendment

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.

Section 8754.Verify source

§ 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. )Amendment

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.

Section 8754.5.Verify source

§ 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. )Amendment

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.

Section 8755.Verify source

§ 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. )Amendment

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.)

Section 8760.Verify source

§ 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. )Amendment

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.

Section 8761.Verify source

§ 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. )Amendment

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

Section 8762.Verify source

§ 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. )Amendment

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.

Section 8763.Verify source

§ 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. )Amendment

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

Section 8776.Verify source

§ 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. )Amendment

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

Section 8777.Verify source

§ 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. )Amendment

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

Section 8778.Verify source

§ 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. )Amendment

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.

Section 8779.Verify source

§ 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. )Amendment

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.

Section 8780.Verify source

§ 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. )Amendment

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

Section 8781.Verify source

§ 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. )Amendment

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

Section 8782.Verify source

§ 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. )Amendment

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.

Section 8782.1.Verify source

§ 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. )Amendment

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.

Section 8783.Verify source

§ 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. )Amendment

If a user fails to file a return, the board must estimate the fuel used, determine the tax due, and add a 10% penalty.

Section 8801.Verify source

§ 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. )Amendment

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.

Section 8802.Verify source

§ 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. )Amendment

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

Section 8803.Verify source

§ 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. )Amendment

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

Section 8804.Verify source

§ 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. )Amendment

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

Section 8805.Verify source

§ 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. )Amendment

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.

Section 8826.Verify source

§ 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. )Amendment

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.

Section 8827.Verify source

§ 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. )Amendment

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.

Section 8828.Verify source

§ 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. )Amendment

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.

Section 8828.5.Verify source

§ 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. )Amendment

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

Section 8829.Verify source

§ 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. )Amendment

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

Section 8851.Verify source

§ 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. )Amendment

A petition for redetermination must be in writing and state the specific grounds for the petition.

Section 8851.5.Verify source

§ 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. )Amendment

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.

Section 8852.Verify source

§ 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. )Amendment

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.

Section 8852.5.Verify source

§ 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. )Amendment

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

Section 8853.Verify source

§ 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. )Amendment

Board determinations under Articles 2 or 3 are due when they become final; unpaid amounts then get a 10% penalty.

Section 8854.Verify source

§ 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. )Amendment

A notice required by this article must be served using the same method prescribed for serving notice of a deficiency determination.

Section 8855.Verify source

§ 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. )Amendment

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.

Section 8876.Verify source

§ 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. )Amendment

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.

Section 8876.5.Verify source

§ 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. )Amendment

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.

Section 8877.Verify source

§ 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. )Amendment

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.

Section 8878.Verify source

§ 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. )Amendment

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.

Section 8878.5.Verify source

§ 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. )Amendment

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.

Section 8879.Verify source

§ 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. )Amendment

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.)

Section 8880.Verify source

§ 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. )Amendment

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.

Section 8951.Verify source

§ 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. )Amendment

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

Section 8952.Verify source

§ 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. )Amendment

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.

Section 8953.Verify source

§ 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. )Amendment

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.

Section 8954.Verify source

§ 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. )Amendment

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.

Section 8955.Verify source

§ 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. )Amendment

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.

Section 8956.Verify source

§ 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. )Amendment

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.)

Section 8957.Verify source

§ 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. )Amendment

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.

Section 8958.Verify source

§ 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. )Amendment

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

Section 8971.Verify source

§ 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. )Amendment

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.

Section 8972.Verify source

§ 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. )Amendment

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.

Section 8973.Verify source

§ 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. )Amendment

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

Section 8991.Verify source

§ 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. )Amendment

The lien under Section 8991 attaches when a vehicle is operated in this state using fuel taxable under this part.

Section 8992.Verify source

§ 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. )Amendment

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.

Section 8993.Verify source

§ 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. )Amendment

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

Section 8994.Verify source

§ 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. )Amendment

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.

Section 8995.Verify source

§ 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. )Amendment

If a person does not pay a use-tax amount when due, the unpaid amount becomes a perfected and enforceable state tax lien.

Section 8996.Verify source

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

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.)

Section 9.Verify source

§ 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. )Provision

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.)

Section 90.Verify source

Legislative relationships

17 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

7 instruments

Alcoholic Beverage Control Act
Section 8657.
Chapter 5 of Division 2 of Title 9 of Part 2 of the Code
Section 8407.
Chapter 5 of Title 9 of Part 2 of the Code
Section 8958.
Division 2 of Title 9 of Part 2 of the Code
Sections 8272., 8273.
Division 7 of Title 1 of the Government Code
Section 8996.
Elections Code
Section 8513.
Family Code
Section 8880.

G–M

3 instruments

Government Code
Sections 830.1., 8265., 8351., 8501., 8510., 8952., 8971.
Harbors and Navigation Code
Section 8352.4.
Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code
Section 8352.6.

N–S

4 instruments

Part 1 of Division 3 of Title 2 of the Government Code
Section 8760.
Public Utilities Code
Section 8655.
Section 706.011 of the Code
Section 8957.
State Aeronautics Act
Section 8352.3.

T–Z

3 instruments

Title 26 of the Code
Section 8302.
Title 6.5 of Part 2 of the Code
Section 8972.
Vehicle Code
Sections 8352.8., 8995.

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