{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8751","citation":"Rev. & Tax. Code, § 8751","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 1. Returns and Payments [8751. - 8755.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-1"}],"history":"Amended by Stats. 1995, Ch. 555, Sec. 23.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.</p>","text":"The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-8751","source":"California Legislative Information bulk export (pubinfo)"}