PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
Part 31 added by Stats. 1994, Ch. 912, Sec. 17.
§§ 60001–60709 · 300 sections
CHAPTER 1. General Provisions and Definitions §§ 60001–60049.1 · 48 sections
- § 60001 This part is known and may be cited as the “Diesel Fuel Tax Law.”
- § 60003 “Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack.…
- § 60003.1 “Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced.
- § 60004 “Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel…
- § 60005 “Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by a…
- § 60006 “Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
- § 60007 “Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel. However, diesel…
- § 60008 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust,…
- § 60009 “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
- § 60010 “Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person…
- § 60011 “Refiner” includes any person that owns, operates, or otherwise controls a refinery.
- § 60012 “Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system.
- § 60013 “Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an…
- § 60014 “Board” or “department” means the California Department of Tax and Fee Administration.
- § 60015 “Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section…
- § 60016 “Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel.
- § 60017 “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
- § 60018 “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle.
- § 60019 “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary…
- § 60021 “Entry” means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle shall not be…
- § 60022 (a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A…
- § 60023 (a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has…
- § 60024 “Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test.
- § 60025 “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made…
- § 60026 “Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway.
- § 60027 “Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a…
- § 60029 “Bulk transfer” means any transfer of diesel fuel by pipeline or vessel.
- § 60030 “Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a…
- § 60031 “Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur…
- § 60032 “Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing…
- § 60033 “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 60012. (b) Enterer, as defined in Section 60013. (c) Position…
- § 60034 “Highway vehicle operator/fueler” includes: (a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a…
- § 60035 “Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
- § 60036 “Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm for farming purposes…
- § 60037 “Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt…
- § 60038 “Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151.
- § 60039 (a) “Exempt bus operation” consists of the following: (1) Any transit district, transit authority, city, or county owning and operating a local transit system…
- § 60040 “Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation.
- § 60041 “Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
- § 60042 “Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers,…
- § 60043 (a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections…
- § 60044 “Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a…
- § 60047 “Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another…
- § 60047.1 “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
- § 60048 “Sale” means: (a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money,…
- § 60048.1 “Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050…
- § 60049 “Vessel” means a waterborne vessel used for transporting diesel fuel.
- § 60049.1 “Vessel operator” means any person that operates or otherwise controls a vessel.
CHAPTER 2. Imposition of Tax §§ 60050–60064 · 17 sections
- § 60050 (a) (1) A tax of sixteen cents ($0.16) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058. (2) If the…
- § 60050.1 (a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall pay a tax of…
- § 60050.2 (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on…
- § 60051 The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.
- § 60052 The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any refinery if either of the…
- § 60053 Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.
- § 60054 Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051.
- § 60055 Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section…
- § 60056 Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
- § 60057 Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.
- § 60058 The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered highway vehicle of: (1)…
- § 60059 The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with…
- § 60060 A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The terminal operator is a diesel…
- § 60061 Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.
- § 60062 The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not…
- § 60063 (a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid…
- § 60064 (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that…
CHAPTER 3. Exemptions §§ 60100–60108 · 11 sections
- § 60100 (a) The provisions of this part requiring the payment of taxes do not apply to any of the following: (1) The removal from a terminal or refinery of, or the…
- § 60101 (a) Diesel fuel that is required to be dyed satisfies the dyeing requirement of this part if it meets the dyeing requirements of the United States…
- § 60102 Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:…
- § 60103 The form of notice required under subdivisions (a) and (b) of Section 60102, shall be provided by the time of the removal or sale and shall appear on shipping…
- § 60105 (a) A penalty applies to any person who does any of the following: (1) Sells or holds for sale dyed diesel fuel for any use that the person knows or has reason…
- § 60106 Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an…
- § 60106.1 In order to issue an exemption certificate as provided in Section 60106, the train operator shall obtain a permit from the board. Every application for a…
- § 60106.2 If a purchaser gives a Section 60106 exemption certificate to a supplier that the diesel fuel purchased will be used in a manner or for a purpose entitling the…
- § 60106.3 (a) Any person, including any officer or employee of a corporation, who gives a Section 60106 exemption certificate for diesel fuel that he or she knows at the…
- § 60107 (a) For the privilege of purchasing diesel fuel exempt from taxes under paragraph (7) of subdivision (a) of Section 60100, each train operator must make a…
- § 60108 Notwithstanding the exemption provided for in subparagraph (D) of paragraph (5) of subdivision (a) of Section 60100, any government entity using diesel fuel…
CHAPTER 4. Interstate Users §§ 60110–60128 · 11 sections
ARTICLE 1. Definitions §§ 60110–60114 · 5 sections
- § 60110 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.
- § 60111 “Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor…
- § 60112 “Qualified motor vehicle” means a motor vehicle used, designed, or maintained for transportation of persons or property that (a) has two axles and a gross…
- § 60113 “Recreational vehicle” means motor vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by…
- § 60114 “Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified…
ARTICLE 2. Imposition of Tax §§ 60115–60116 · 2 sections
- § 60115 For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for…
- § 60116 (a) Commencing January 1, 1998, and on each January 1 up to and including January 1, 2013, the board shall establish a tax rate per gallon, rounded to the…
ARTICLE 3. Licenses for Interstate Users §§ 60120–60122 · 3 sections
- § 60120 Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed…
- § 60121 Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The license issued…
- § 60122 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…
ARTICLE 4. Administrative Provisions § 60128 · 1 section
- § 60128 All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section…
CHAPTER 4.5. International Fuel Tax Agreement § 60130 · 1 section
- § 60130 Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.
CHAPTER 5. Licenses §§ 60131–60190 · 25 sections
ARTICLE 1. Licenses for Suppliers §§ 60131–60135 · 4 sections
- § 60131 Every person, before becoming a supplier, shall apply to the board for a license authorizing the person to engage in business as a supplier. A supplier’s…
- § 60132 Applications shall be made on forms prescribed, prepared, and furnished by the board.
- § 60133 Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant…
- § 60135 Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition,…
ARTICLE 2. License for Exempt Bus Operator §§ 60141–60143 · 3 sections
- § 60141 Every person before becoming an exempt bus operator, shall apply for a license authorizing the person to engage in business as an exempt bus operator. A…
- § 60142 Application shall be made on forms to be prescribed, prepared, and furnished by the board.
- § 60143 Before granting a license authorizing a person to engage in business as an exempt bus operator, the board may require the person to file with the board…
ARTICLE 2.5. License for Government Entity § 60146 · 1 section
- § 60146 Each government entity operating a diesel-powered highway vehicle upon this state’s highways shall apply for a diesel fuel tax license on forms prescribed by…
ARTICLE 3. License for Ultimate Vendor §§ 60151–60153 · 3 sections
- § 60151 (a) A person shall be licensed if that person is engaged in the activity of an “ultimate vendor” of diesel fuel. It is unlawful for any person to act as an…
- § 60152 Applications shall be made on forms prescribed, prepared, and furnished by the board.
- § 60153 The board shall license an applicant as an ultimate vendor of diesel fuel only if the board determines that the applicant meets the necessary requirements and…
ARTICLE 4. License for Highway Vehicle Operator and End Seller §§ 60161–60163 · 3 sections
- § 60161 (a) Every person before becoming a qualified highway vehicle operator shall apply to the board for a license authorizing the person to engage in business as a…
- § 60162 Applications shall be made on forms prescribed, prepared, and furnished by the board.
- § 60163 Before granting a license authorizing a person to report the backup tax as a qualified highway vehicle operator, the board may require the person to file with…
ARTICLE 5. Denial of License §§ 60171–60173 · 3 sections
- § 60171 The board may refuse to issue any license in either of the following circumstances: (a) If the application therefor is filed by an applicant who formerly held…
- § 60172 Prior to refusal specified in Section 60171, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the…
- § 60173 The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given…
ARTICLE 6. Revocation of License §§ 60180–60186 · 7 sections
- § 60180 The board may revoke the license of any person who refuses or neglects to comply with any provision of this part or any rule or regulation of the board…
- § 60181 The board may revoke any of the following licenses: (a) Any supplier’s license held by a person who does not engage in, or who discontinues, the removal,…
- § 60182 Prior to revoking any license, the board shall notify the licensee to show cause, within 10 days after the notice is given, why his or her license should not…
- § 60183 The board may cancel any license issued under this part immediately upon surrender thereof, but before revoking a license, the board shall allow the person an…
- § 60184 Upon revocation or cancellation of the license of the person or his or her cessation of business, all diesel fuel remaining in his or her possession or…
- § 60185 Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with…
- § 60186 It is unlawful for any person to operate in this state after a license has been revoked.
ARTICLE 7. Licensing of Locations § 60190 · 1 section
- § 60190 Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state, the location of…
CHAPTER 6. Determinations and Payments §§ 60201–60366 · 63 sections
ARTICLE 1. Returns and Payments §§ 60201–60212 · 21 sections
- § 60201 Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media…
- § 60201.1 Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms prescribed by…
- § 60201.2 A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the purchaser,…
- § 60201.3 (a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have been found…
- § 60201.4 On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 shall prepare and file with the board, in a form prescribed…
- § 60202 (a) Each interstate user shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
- § 60204 (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to,…
- § 60204.5 (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but…
- § 60204.6 Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic…
- § 60205 Each exempt bus operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
- § 60205.5 (a) Each government entity shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to,…
- § 60206 Each qualified highway vehicle operator shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be…
- § 60207 (a) Any person who fails to pay the amount of tax shown to be due by that person’s return on or before the last day of the month following the reporting period…
- § 60207.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 60208 (a) Except as provided in subdivision (b), the board for good cause may extend for a period not to exceed one month, the time for making any report or return…
- § 60208.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 60209 (a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the…
- § 60210 (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 60210.5 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
- § 60211 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 60212 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 60250–60253 · 4 sections
- § 60250 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 60251 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
- § 60252 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 60253 (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Determination If No Return Made §§ 60301–60304 · 4 sections
- § 60301 If any person fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the diesel fuel removals,…
- § 60302 Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
- § 60303 If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in…
- § 60304 Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty.…
ARTICLE 3. Deficiency Determinations §§ 60310–60317 · 8 sections
- § 60310 If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be paid by the person based…
- § 60311 The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
- § 60312 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
- § 60313 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount…
- § 60314 All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
- § 60315 Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency…
- § 60316 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 60317 If before the expiration of the time prescribed in Section 60315 for serving a notice of deficiency determination the taxpayer has consented in writing to…
ARTICLE 4. Jeopardy Determinations and Weekly Payments §§ 60330–60340 · 11 sections
- § 60330 If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of…
- § 60331 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of…
- § 60332 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 60350).…
- § 60333 (a) In accordance with rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 60334 If the board deems it necessary in order to ensure payment to the state of the amount of taxes due from any supplier under this part, it may require the…
- § 60335 A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with Section…
- § 60336 Whenever any supplier who is required to pay tax in weekly installments as provided by Section 60334 fails to make a weekly return or to pay the full amount in…
- § 60337 If a supplier fails to make a weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the…
- § 60338 If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s weekly return on the Tuesday when required to be paid, a penalty…
- § 60339 All jeopardy determinations including those made under Section 60337, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or…
- § 60340 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.
ARTICLE 5. Redeterminations §§ 60350–60356 · 7 sections
- § 60350 Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310) may…
- § 60351 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 60352 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his or…
- § 60353 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 60354 The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person as prescribed by…
- § 60355 All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty…
- § 60356 In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
ARTICLE 6. Payment by Unlicensed Persons §§ 60360–60366 · 8 sections
- § 60360 If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a…
- § 60361 (a) The board shall forthwith ascertain as best it may the amount of the diesel fuel removed, entered, sold, delivered, or used and shall determine immediately…
- § 60361.5 (a) Except in the case of a qualified highway vehicle operator, the backup tax imposed under Section 60058 and any applicable penalties and interest shall be…
- § 60362 The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for…
- § 60363 At the request of the board, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and…
- § 60364 In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in…
- § 60365 The foregoing remedies of the state are cumulative.
- § 60366 No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.
CHAPTER 7. Collection of Tax §§ 60401–60496 · 35 sections
ARTICLE 1. Security for Tax §§ 60401–60408 · 8 sections
- § 60401 The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to…
- § 60402 If any person is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against a person that…
- § 60403 After receiving the notice, the persons so notified shall not transfer nor make any other disposition of the credits, other personal property, or debts in…
- § 60404 All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,…
- § 60405 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
- § 60406 If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 60401 in the form of cash, or insured deposits in…
- § 60407 (a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, served personally, by first-class mail, or by electronic…
- § 60408 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines…
ARTICLE 2. Suit for Tax §§ 60421–60423 · 3 sections
- § 60421 At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the…
- § 60422 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
- § 60423 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax of the delinquency of the amount of tax,…
ARTICLE 3. Lien of Tax §§ 60441–60445 · 5 sections
- § 60441 Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor…
- § 60442 The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this…
- § 60443 The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other property…
- § 60444 The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or…
- § 60445 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
ARTICLE 4. Warrant for Collection of Tax §§ 60451–60453 · 3 sections
- § 60451 At any time within three years after any person is delinquent in the payment of any amount required by this part to be paid or within 10 years after the last…
- § 60452 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar…
- § 60453 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue…
ARTICLE 5. Seizure and Sale §§ 60461–60464 · 6 sections
- § 60461 Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,…
- § 60462 Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to…
- § 60462.5 The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax…
- § 60462.6 Notice of the sale shall be given in writing to the delinquent person and to all persons who have an interest of record in the qualified motor vehicle at least…
- § 60463 At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of…
- § 60464 If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or…
ARTICLE 6. Successor Withholding and Liability §§ 60471–60474 · 4 sections
- § 60471 If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assign shall…
- § 60472 (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for the payment of…
- § 60473 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or…
- § 60474 The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed…
ARTICLE 7. Miscellaneous Provisions §§ 60491–60496 · 6 sections
- § 60491 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state to pursue any…
- § 60492 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
- § 60493 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
- § 60493.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 60493 an…
- § 60495 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
- § 60496 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
CHAPTER 8. Overpayment and Refunds §§ 60501–60581 · 38 sections
ARTICLE 1. Refunds on Certain Sales and Uses §§ 60501–60512 · 16 sections
- § 60501 Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on…
- § 60502 (a) Any ultimate vendor who has paid a tax on diesel fuel sold to an ultimate purchaser for use on a farm for farming purposes or use in an exempt bus…
- § 60502.1 No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate purchaser.
- § 60502.2 Notwithstanding the refund provided for by Section 60502 and the exemption provided for by subparagraph (B) of paragraph (5) of subdivision (a) of Section…
- § 60503 (a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind…
- § 60503.1 If a purchaser gives a Section 60503 exemption certificate to an ultimate vendor to the effect that the diesel fuel purchased will be used on a farm for…
- § 60503.2 (a) Any person, including any officer or employee of a corporation, who gives a Section 60503 exemption certificate for diesel fuel that he or she knows at the…
- § 60504 For the purpose of refund claims filed pursuant to this article, diesel fuel containing a de minimis quantity of dye shall not be considered diesel fuel…
- § 60505 The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this part an amount equal…
- § 60505.5 The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic…
- § 60506 In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose. The failure of the…
- § 60507 All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was…
- § 60508 In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner that would entitle the…
- § 60508.3 In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this…
- § 60511 Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar…
- § 60512 (a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the board. (b)…
ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers §§ 60521–60525 · 9 sections
- § 60521 If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth…
- § 60521.5 When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed…
- § 60522 (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of the month…
- § 60522.1 (a) The limitation period specified in Section 60522 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 60522.2 Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 60522.3 (a) A claim for refund that is otherwise valid under Sections 60522 and 60523 that is made in the case in which the amount of tax determined has not been paid…
- § 60523 The claim shall be in writing and shall state the specific grounds upon which it is founded.
- § 60524 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first…
- § 60525 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 3. Suit for Refund §§ 60541–60548 · 8 sections
- § 60541 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
- § 60542 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
- § 60543 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
- § 60544 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 60545 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged…
- § 60546 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2…
- § 60547 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have been…
- § 60548 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or…
ARTICLE 4. Recovery of Erroneous Refunds §§ 60561–60564 · 4 sections
- § 60561 (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought…
- § 60562 In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in the place of…
- § 60563 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure…
- § 60564 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…
ARTICLE 5. Cancellations § 60581 · 1 section
- § 60581 If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its…
CHAPTER 9. Administration §§ 60601–60637 · 36 sections
ARTICLE 1. Administration §§ 60601–60611.4 · 16 sections
- § 60601 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The…
- § 60602 The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary for the efficient administration of…
- § 60603 (a) Officers or employees of the state, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized…
- § 60604 Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler,…
- § 60605 (a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates: (1) The bill of…
- § 60606 The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government…
- § 60607 As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor…
- § 60608 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those…
- § 60609 It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations,…
- § 60609.5 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 60610 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
- § 60611 (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
- § 60611.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves…
- § 60611.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
- § 60611.3 Nothing in this article limits the board’s authority to examine the books, records, and equipment of a taxpayer under Section 60606.
- § 60611.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 60621–60637 · 20 sections
- § 60621 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 60622 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 60623 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
- § 60624 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
- § 60625 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 60626 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 60627 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
- § 60628 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
- § 60629 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 60630 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 60631 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 60632 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 60632.1 (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
- § 60633 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing…
- § 60633.1 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
- § 60633.2 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
- § 60634 For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 60180 or 60181 unless the board has mailed a…
- § 60635 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
- § 60636 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 60637 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section,…
CHAPTER 10. Distribution of Proceeds §§ 60651–60654 · 4 sections
- § 60651 The board shall transmit all money received by it under this part, except the amounts of overpayment of the fees required by Section 60185, to the Treasurer to…
- § 60652 Notwithstanding Section 13340 of the Government Code, all moneys deposited in the account under this part are hereby continuously appropriated, without regard…
- § 60653 The Controller shall make the transfers to the Highway Users Tax Account in the Transportation Tax Fund pursuant to Section 60652 at the same time as the…
- § 60654 Any costs to the board to carry out any duties imposed upon it by this part shall be paid, upon appropriation by the Legislature, from the moneys deposited in…
CHAPTER 11. Violations §§ 60701–60709 · 11 sections
- § 60701 It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to…
- § 60702 It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold…
- § 60703 Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or…
- § 60704 Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.
- § 60705 (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade…
- § 60706 Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars…
- § 60706.1 In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court’s discretion, up to two dollars ($2) for…
- § 60707 Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed…
- § 60707.1 In addition to the fine or imprisonment, or both, each person convicted under Section 60707 shall pay, in the court’s discretion, up to two dollars ($2) for…
- § 60708 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within…
- § 60709 (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are…