California Legal Codes and Statutes

Part 2 - MOTOR VEHICLE FUEL TAX LAW

California Revenue and Taxation Code — §§ 7301-8526

Chapter 1 - General Provisions and Definitions
§§ 7301-7345
Chapter 2 - Imposition of Tax
§§ 7360-7373
Chapter 2.5 - Aircraft Jet Fuel Tax
§§ 7385-7398
Article 1 - Definitions
§§ 7385-7391
Article 2 - Imposition of Tax
§§ 7392-7394
Article 3 - Permit
§§ 7395-7396
Article 4 - Administrative Provisions
§§ 7397
Article 5 - Disposition of Proceeds
§§ 7398
Chapter 3 - Exemptions
§§ 7401-7405
Chapter 4 - Licenses and Bonds
§§ 7451-7520
Article 1 - License for Supplier
§§ 7451-7453
Article 2 - License for Industrial User
§§ 7460
Article 3 - License for Pipeline Operator, Train Operator, and Vessel Operator
§§ 7470
Article 4 - Bonds
§§ 7486-7487
Article 5 - Denial of License
§§ 7491-7493
Article 6 - Revocation of License
§§ 7505-7511
Article 7 - Licensing of Locations
§§ 7520
Chapter 5 - Determinations and Payments
§§ 7651-7732
Article 1 - Returns, Reports, and Payments
§§ 7651-7658.5
Article 2 - Prepayments
§§ 7659-7659.8
Article 2.5 - Payment by Electronic Funds Transfer
§§ 7659.9-7659.93
Article 3 - Determination if No Return Made
§§ 7660-7663
Article 4 - Deficiency Determinations
§§ 7670-7676
Article 5 - Jeopardy Determinations and Weekly Payments
§§ 7698-7707
Article 6 - Redeterminations
§§ 7710-7716
Article 7 - Payments by Unlicensed Persons
§§ 7726-7732
Chapter 6 - Collection of Tax
§§ 7851-7983
Article 1 - Security for Tax
§§ 7851-7855
Article 1.5 - Suit for Tax
§§ 7861-7865
Article 2 - Lien of Tax
§§ 7872
Article 2.5 - Warrant for Collection of Tax
§§ 7881-7884
Article 3 - Seizure and Sale
§§ 7891-7895
Article 4 - Collection of Tax From Deposited Security
§§ 7916
Article 5 - Sale of State-Acquired Property
§§ 7931-7935
Article 6 - Payment on Termination of Business
§§ 7956-7959
Article 7 - Miscellaneous Provisions
§§ 7982-7983
Chapter 7 - Overpayments and Refunds
§§ 8101-8191
Article 1 - Refunds on Certain Sales
§§ 8101-8109
Article 2 - Claim for Refund
§§ 8126-8131
Article 3 - Suit for Refund
§§ 8146-8152
Article 4 - Recovery of Erroneous Refunds
§§ 8171-8174
Article 5 - Cancellations
§§ 8191
Chapter 8 - Administration
§§ 8251-8277
Article 1 - Administration
§§ 8251-8258.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 8260-8277
Chapter 9 - Records
§§ 8301-8304
Chapter 10 - Distribution of Proceeds
§§ 8351-8360
Chapter 11 - Violations
§§ 8401-8407
Chapter 12 - Metropolitan Transportation Commission
§§ 8500-8526