PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5.
§§ 7301–8526 · 316 sections
CHAPTER 1. General Provisions and Definitions §§ 7301–7345 · 46 sections
- § 7301 This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”
- § 7302 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 7303 “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
- § 7304 “Alcohol” includes ethanol and methanol.
- § 7305 “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.
- § 7306 “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines.
- § 7307 “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been…
- § 7308 “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.
- § 7309 “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.
- § 7310 “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle…
- § 7311 “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting…
- § 7312 “Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a motor vehicle or…
- § 7313 “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline.
- § 7314 “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.
- § 7315 “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made…
- § 7316 “Gasoline” means finished gasoline and gasoline blendstocks.
- § 7317 “Gasoline blendstocks” means any petroleum product component of gasoline.
- § 7318 “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.
- § 7319 “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.
- § 7320 “Highway vehicle operator/fueler” includes: (a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and…
- § 7321 “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…
- § 7322 “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished…
- § 7323 “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.
- § 7324 “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.
- § 7325 “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary…
- § 7326 “Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid…
- § 7327 “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.
- § 7328 “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that…
- § 7329 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation,…
- § 7330 “Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another…
- § 7331 “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
- § 7332 “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A…
- § 7333 “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
- § 7334 “Refiner” includes any person that owns, operates, or otherwise controls a refinery.
- § 7335 “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which…
- § 7336 “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle…
- § 7337 “Sale” means: (a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of…
- § 7338 “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 7308. (b) Enterer, as defined in Section 7311. (c) Position…
- § 7339 “Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be…
- § 7339.1 “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.
- § 7340 “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
- § 7341 “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
- § 7342 “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
- § 7343 “Vessel” means a waterborne vessel used for transporting motor vehicle fuel.
- § 7344 “Vessel operator” means any person that operates or otherwise controls a vessel.
- § 7345 “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in…
CHAPTER 2. Imposition of Tax §§ 7360–7373 · 16 sections
- § 7360 (a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364. (2) If the federal fuel…
- § 7361 (a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of…
- § 7361.1 (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 motor vehicle fuel,…
- § 7361.2 (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 motor vehicle fuel…
- § 7362 The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the…
- § 7363 The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of…
- § 7364 The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle…
- § 7365 Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of…
- § 7366 Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.
- § 7367 Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
- § 7368 Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.
- § 7369 Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363.
- § 7370 The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder with…
- § 7371 A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The terminal operator is a…
- § 7372 (a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the tax due and required to…
- § 7373 (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 2.5. Aircraft Jet Fuel Tax §§ 7385–7398 · 14 sections
ARTICLE 1. Definitions §§ 7385–7391 · 7 sections
- § 7385 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
- § 7386 “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
- § 7387 “Aircraft jet fuel” means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of engine.
- § 7388 “Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft…
- § 7389 “Aircraft jet fuel user” means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following: (a) A common carrier…
- § 7390 “Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.
- § 7391 “Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.
ARTICLE 2. Imposition of Tax §§ 7392–7394 · 3 sections
- § 7392 For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.02) for each gallon…
- § 7393 The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651. All of the provisions of this…
- § 7394 If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or her is not subject to the tax…
ARTICLE 3. Permit §§ 7395–7396 · 2 sections
- § 7395 Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits…
- § 7396 Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer…
ARTICLE 4. Administrative Provisions § 7397 · 1 section
- § 7397 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…
ARTICLE 5. Disposition of Proceeds § 7398 · 1 section
- § 7398 All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in…
CHAPTER 3. Exemptions §§ 7401–7405 · 7 sections
- § 7401 (a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following: (1) Any entry or removal from a…
- § 7402 (a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a person with…
- § 7403 (a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the…
- § 7403.1 Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obtain a license from the board. Every application for a…
- § 7403.2 (a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of subdivision (a) of Section 7401, each train operator must make…
- § 7404 If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the effect that the motor vehicle fuel purchased will be used…
- § 7405 (a) Any person, including any officer or employee of a corporation, who gives an exemption certificate pursuant to this chapter for motor vehicle fuel that he…
CHAPTER 4. Licenses and Bonds §§ 7451–7520 · 18 sections
ARTICLE 1. License for Supplier §§ 7451–7453 · 3 sections
- § 7451 Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on forms prescribed…
- § 7452 Applications shall be made on forms to be prescribed, prepared, and furnished by the board.
- § 7453 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…
ARTICLE 2. License for Industrial User § 7460 · 1 section
- § 7460 Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms…
ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator § 7470 · 1 section
- § 7470 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 4. Bonds §§ 7486–7487 · 2 sections
- § 7486 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…
- § 7487 If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of cash, or insured deposits in…
ARTICLE 5. Denial of License §§ 7491–7493 · 3 sections
- § 7491 The board may refuse to issue a license under this part: (a) If the application therefor is filed by an applicant who formerly held any license under this part…
- § 7492 Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof.
- § 7493 The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in…
ARTICLE 6. Revocation of License §§ 7505–7511 · 7 sections
- § 7505 The board may revoke the license of any person who refuses or neglects to comply with any provisions of this part or any rule or regulation of the board…
- § 7506 The board may revoke any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of motor vehicle fuel,…
- § 7507 Before 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 be…
- § 7508 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…
- § 7509 Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle fuel remaining in his or her…
- § 7510 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…
- § 7511 It is unlawful for any person to operate in this state after a license has been revoked.
ARTICLE 7. Licensing of Locations § 7520 · 1 section
- § 7520 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 5. Determinations and Payments §§ 7651–7732 · 69 sections
ARTICLE 1. Returns, Reports, and Payments §§ 7651–7658.5 · 17 sections
- § 7651 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…
- § 7652.5 (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,…
- § 7652.7 (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…
- § 7652.8 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…
- § 7653 (a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on forms prescribed by…
- § 7653.1 On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in a form prescribed…
- § 7653.2 On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 shall prepare and file with the board, in a form prescribed…
- § 7655 (a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last day of the month following the monthly period to…
- § 7655.5 (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…
- § 7656 (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying…
- § 7656.5 (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…
- § 7657 (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…
- § 7657.1 (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,…
- § 7657.5 (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…
- § 7658 (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…
- § 7658.1 (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…
- § 7658.5 Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the tax. (b) Second, to any penalty imposed by this part. (c)…
ARTICLE 2. Prepayments §§ 7659–7659.8 · 9 sections
- § 7659 The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651.
- § 7659.1 Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per…
- § 7659.2 Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1,…
- § 7659.3 The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made…
- § 7659.4 In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax…
- § 7659.5 Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the…
- § 7659.6 Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly…
- § 7659.7 (a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules and…
- § 7659.8 Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service of notice…
ARTICLE 2.5. Payment by Electronic Funds Transfer §§ 7659.9–7659.93 · 4 sections
- § 7659.9 (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…
- § 7659.91 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…
- § 7659.92 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 7659.93 (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 3. Determination if No Return Made §§ 7660–7663 · 4 sections
- § 7660 If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle fuel…
- § 7661 All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
- § 7662 If the neglect or refusal of a supplier 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…
- § 7663 Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be…
ARTICLE 4. Deficiency Determinations §§ 7670–7676 · 8 sections
- § 7670 If the board is not satisfied with the return made by any supplier, it may make a deficiency determination of the tax required to be paid by the supplier based…
- § 7671 The department shall give the supplier written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
- § 7672 If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and…
- § 7673 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…
- § 7674 All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
- § 7675 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…
- § 7675.1 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 7676 If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer has consented in writing to…
ARTICLE 5. Jeopardy Determinations and Weekly Payments §§ 7698–7707 · 11 sections
- § 7698 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…
- § 7699 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier of notice of…
- § 7700 The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710).…
- § 7700.5 In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 7701 If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under this part, it may require…
- § 7702 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…
- § 7703 Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to pay the full amount in…
- § 7704 If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed…
- § 7705 If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to be paid, a penalty of 5…
- § 7706 All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or…
- § 7707 Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.
ARTICLE 6. Redeterminations §§ 7710–7716 · 9 sections
- § 7710 Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670) may…
- § 7710.5 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 7711 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in his…
- § 7711.5 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 7712 The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the supplier as prescribed…
- § 7713 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…
- § 7714 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 7715 All payments received by the board from suppliers under this part shall be deposited by the board for the Controller in the State Treasury and appropriate…
- § 7716 The board shall notify the Controller of any and all determinations made pursuant to this chapter as well as the amounts self-determined under this part, and…
ARTICLE 7. Payments by Unlicensed Persons §§ 7726–7732 · 7 sections
- § 7726 (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable…
- § 7727 (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith…
- § 7728 The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the…
- § 7729 At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and…
- § 7730 In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the…
- § 7731 The foregoing remedies of the state are cumulative.
- § 7732 No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this…
CHAPTER 6. Collection of Tax §§ 7851–7983 · 32 sections
ARTICLE 1. Security for Tax §§ 7851–7855 · 5 sections
- § 7851 If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the…
- § 7852 After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their…
- § 7853 All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their…
- § 7854 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…
- § 7855 (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any…
ARTICLE 1.5. Suit for Tax §§ 7861–7865 · 5 sections
- § 7861 The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.
- § 7862 The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of…
- § 7863 Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount…
- § 7864 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…
- § 7865 In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following: (a)…
ARTICLE 2. Lien of Tax § 7872 · 1 section
- § 7872 (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 2.5. Warrant for Collection of Tax §§ 7881–7884 · 4 sections
- § 7881 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last…
- § 7882 The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale…
- § 7883 The Controller 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…
- § 7884 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 by virtue of the…
ARTICLE 3. Seizure and Sale §§ 7891–7895 · 5 sections
- § 7891 Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the…
- § 7892 Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest of record in the property…
- § 7893 At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver to the purchaser a…
- § 7894 The Controller may bid at the sale.
- § 7895 If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall…
ARTICLE 4. Collection of Tax From Deposited Security § 7916 · 1 section
- § 7916 Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer’s delinquencies, the board shall pay to the Controller the amount so…
ARTICLE 5. Sale of State-Acquired Property §§ 7931–7935 · 5 sections
- § 7931 Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the…
- § 7932 He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation in the county in which…
- § 7933 The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale.
- § 7934 The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of all expenses of the sale. (b) The payment of all amounts…
- § 7935 At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property sold. The bill of sale or…
ARTICLE 6. Payment on Termination of Business §§ 7956–7959 · 4 sections
- § 7956 Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the…
- § 7957 The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the…
- § 7958 All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or…
- § 7959 Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the…
ARTICLE 7. Miscellaneous Provisions §§ 7982–7983 · 2 sections
- § 7982 The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an election by…
- § 7983 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…
CHAPTER 7. Overpayments and Refunds §§ 8101–8191 · 36 sections
ARTICLE 1. Refunds on Certain Sales §§ 8101–8109 · 15 sections
- § 8101 The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly by the adding of…
- § 8101.1 For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on…
- § 8101.5 No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
- § 8101.6 (a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.06) of the tax imposed…
- § 8101.7 No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state,…
- § 8102 (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase…
- § 8103 The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the…
- § 8103.5 Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material…
- § 8104 In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose. The failure of…
- § 8104.5 If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund,…
- § 8105 All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the…
- § 8106 In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle…
- § 8107 No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
- § 8108 If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be…
- § 8109 (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by…
ARTICLE 2. Claim for Refund §§ 8126–8131 · 8 sections
- § 8126 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…
- § 8127 The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his…
- § 8127.5 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…
- § 8128 (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month…
- § 8128.1 (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 8129 The claim shall be in writing and shall state the specific grounds upon which it is founded.
- § 8130 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…
- § 8131 (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 §§ 8146–8152 · 8 sections
- § 8146 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…
- § 8147 No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has…
- § 8148 Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against the Controller with…
- § 8149 If the board or the Controller 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…
- § 8149.5 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 claim.
- § 8150 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3…
- § 8151 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…
- § 8152 A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought…
ARTICLE 4. Recovery of Erroneous Refunds §§ 8171–8174 · 4 sections
- § 8171 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
- § 8172 In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in the place of…
- § 8173 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating…
- § 8174 (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 § 8191 · 1 section
- § 8191 If the department determines that any amount has been illegally determined to be due from any person either by the person filing the return or by the…
CHAPTER 8. Administration §§ 8251–8277 · 27 sections
ARTICLE 1. Administration §§ 8251–8258.4 · 12 sections
- § 8251 The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe, adopt, and enforce…
- § 8252 The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its…
- § 8253 The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train…
- § 8254 As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor…
- § 8255 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the Controller may…
- § 8256 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…
- § 8257 (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,…
- § 8258 (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…
- § 8258.1 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…
- § 8258.2 (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…
- § 8258.3 Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253.
- § 8258.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 8260–8277 · 15 sections
- § 8260 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 8261 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 8262 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
- § 8263 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
- § 8264 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 8265 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 8266 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
- § 8267 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
- § 8268 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 8269 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 8270 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 8272 (a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process…
- § 8273 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
- § 8276 For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 7507 or 7508 unless the board has mailed a…
- § 8277 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
CHAPTER 9. Records §§ 8301–8304 · 4 sections
- § 8301 Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, vessel operator and every person dealing in, removing,…
- § 8302 (a) Each terminal operator shall keep the following information with respect to each rack removal of motor vehicle fuel at each terminal it operates: (1) The…
- § 8303 All records required by this chapter shall be available at all times for the inspection of the board or its representatives.
- § 8304 Upon demand of the board or its representatives a highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel…
CHAPTER 10. Distribution of Proceeds §§ 8351–8360 · 13 sections
- § 8351 The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any…
- § 8352 Subject to the provisions of any budget bill heretofore or hereafter enacted, the money deposited to the credit of the Motor Vehicle Fuel Account is hereby…
- § 8352.1 The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the following purposes: (a) To pay the refunds authorized in this part,…
- § 8352.2 Subject to the provisions of this chapter, the money deposited to the credit of the Motor Vehicle Fuel Account shall be transferred to the State Transportation…
- § 8352.3 (a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), all moneys deposited to the credit of the Motor Vehicle Fuel…
- § 8352.4 (a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), there shall be transferred from the money deposited to the credit…
- § 8352.5 (a) (1) Subject to Sections 8352 and 8352.1, and except as otherwise provided in paragraph (1) of subdivision (b), there shall be transferred from the money…
- § 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…
- § 8352.8 (a) The Conservation and Enforcement Services Account is hereby established as an account in the Off-Highway Vehicle Trust Fund created by Section 38225 of the…
- § 8352.9 The Controller shall withhold from any funds transferred pursuant to any section of this chapter an amount equal to the cost, as determined by the Department…
- § 8353 By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business on the 23rd day of the…
- § 8359 The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor Vehicle Fuel Account a sum not to exceed five thousand…
- § 8360 The board may pay out of the appropriations made to it from the Motor Vehicle Fuel Account all expenses incurred in the prosecution before any court of this…
CHAPTER 11. Violations §§ 8401–8407 · 7 sections
- § 8401 It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to…
- § 8402 It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following: (a) Fail to pay the tax. (b)…
- § 8403 It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to conduct any activities requiring a license under this…
- § 8404 (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade…
- § 8405 (a) Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax…
- § 8406 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within…
- § 8407 (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are…
CHAPTER 12. Metropolitan Transportation Commission §§ 8500–8526 · 27 sections
- § 8500 Except when the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
- § 8501 As used in this chapter, the following definitions have the following meanings: (a) “Commission” means the Metropolitan Transportation Commission created by…
- § 8502 The commission may impose, in addition to any other tax authorized by this division, a tax on the privilege of selling within the region, motor vehicle fuel,…
- § 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…
- § 8504 (a) Following the adoption by the commission of a regional transportation expenditure plan, the board of supervisors of each county and city and county in the…
- § 8505 Upon approval of the measure by the margin of voters within the region voting at a local election as determined necessary by the California Constitution or…
- § 8506 The commission shall contract with the State Board of Equalization for the administration of any tax imposed under this chapter, and the board shall be…
- § 8507 The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.
- § 8508 After deducting its cost of administering the tax, the State Board of Equalization shall periodically transmit the net revenues to the commission as promptly…
- § 8509 The net revenues received by the commission shall be expended only in accordance with the regional transportation expenditure plan adopted pursuant to Section…
- § 8510 In order to be eligible for funds derived from the tax, project sponsors shall comply with all applicable commission rules and regulations including, but not…
- § 8511 The commission’s regional transportation expenditure plan shall include a process of ensuring periodic public review of the progress of the regional…
- § 8512 The commission may, by a two-thirds vote, amend the regional transportation expenditure plan after a minimum of two public hearings in accordance with Section…
- § 8513 (a) If requested to do so by the commission in its resolution calling for an election, the board of supervisors, as part of the ballot proposition to approve…
- § 8514 (a) The bonds authorized by the voters concurrently with the approval of the tax may be issued at any time by the commission and shall be payable from the…
- § 8515 Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote of the commission. Each resolution shall provide for the…
- § 8516 (a) A resolution authorizing the issuance of bonds shall state all of the following: (1) The purposes for which the proposed debt is to be incurred, which may…
- § 8517 The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable at intervals determined by the commission, except that the…
- § 8518 In the resolution authorizing the issuance of the bonds, the commission may also provide for the call and redemption of the bonds prior to maturity at the…
- § 8519 The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of the commission, or at…
- § 8520 The bonds, or each series thereof, shall be dated and numbered consecutively and shall be signed by the chairperson or vice chairperson of the commission and…
- § 8521 The bonds may be sold as the commission determines by resolution, and the bonds may be sold at a price below par, whether by negotiated or public sale.
- § 8522 Delivery of any bonds may be made at any place either inside or outside the state, and the purchase price may be received in cash or bank credits.
- § 8523 All accrued interest and premiums received on the sale of the bonds shall be placed in the fund to be used for the payment of the principal of, and interest…
- § 8524 (a) The commission may provide for the issuance, sale, or exchange of refunding bonds to redeem or retire any bonds issued by the commission upon the terms, at…
- § 8525 (a) The commission may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this chapter, but which have not been sold or…
- § 8526 Any bonds issued under this chapter are legal investment for all trust funds; for the funds of insurance companies, commercial and savings banks, and trust…