PART 3. USE FUEL TAX [8601. - 9355.]
Part 3 added by Stats. 1941, Ch. 38.
§§ 8601–9355 · 198 sections
CHAPTER 1. General Provisions and Definitions §§ 8601–8621 · 17 sections
- § 8601 This part is known and may be cited as the “Use Fuel Tax Law.”
- § 8602 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 8603 As used in this part “motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively…
- § 8604 “Fuel” includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an internal combustion engine for the…
- § 8605 “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. A private road…
- § 8606 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust,…
- § 8607 “Use” includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of…
- § 8608 (a) “User” includes any person who, within the meaning of the term “use” as defined in this chapter, uses fuel. (b) Article 1 (commencing with Section 8701) of…
- § 8609 “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…
- § 8610 “Vendor” includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor vehicle from which…
- § 8611 “Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration.
- § 8612 “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank even though fuel…
- § 8613 “Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.
- § 8615 “Standard pressure and temperature” means 14.73 pounds of pressure per square inch at 60° Fahrenheit.
- § 8619 “Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without…
- § 8620 “Qualified motor vehicle” means a motor vehicle that is used, designed, or maintained for transportation of persons or property, and that has two axles and a…
- § 8621 “Recreational vehicle” means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an…
CHAPTER 2. Imposition of Tax §§ 8651–8657 · 14 sections
- § 8651 (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourteen cents ($0.14) during 1990, on and after August 1. (2)…
- § 8651.4 (a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend…
- § 8651.5 Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate of six…
- § 8651.6 (a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon…
- § 8651.7 (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, dimethyl ether-liquefied petroleum gas…
- § 8651.8 (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be…
- § 8651.9 (a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the…
- § 8652 No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used: (a) To propel an implement…
- § 8653 No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor…
- § 8653.1 No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United…
- § 8654 No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public…
- § 8655 (a) This section shall be known and may be cited as the Mills-Hayes Act. (b) No tax shall be imposed upon fuel used by: (1) Any transit district, transit…
- § 8655.5 (a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the…
- § 8657 (a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any…
CHAPTER 2.5. International Fuel Tax Agreement § 8691 · 1 section
- § 8691 Effective on and after January 1, 1996, Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.
CHAPTER 3. Permits §§ 8701–8716 · 14 sections
ARTICLE 1. User §§ 8701–8708 · 8 sections
- § 8701 Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.
- § 8702 Applications for permits shall be made to the board upon forms prescribed by the board.
- § 8703 On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue to the applicant a…
- § 8704 Whenever any user fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the board upon…
- § 8705 It is unlawful for any person whose permit has been canceled or revoked to operate as a user of fuel in this State until he has fully complied with the…
- § 8706 The board or its authorized representatives may impound the vehicles of a user whose permit has been revoked and who continues to use fuel after having been…
- § 8707 Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax determined, together with…
- § 8708 The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip…
ARTICLE 2. Vendor §§ 8711–8716 · 6 sections
- § 8711 Every person desiring to become a vendor shall first secure a vendor use fuel tax permit.
- § 8712 Applications for permits shall be made to the board upon forms prescribed by the board.
- § 8713 On receipt of an application the board shall issue to the applicant a vendor use fuel tax permit authorizing him to become a vendor of fuel taxable under this…
- § 8714 Whenever any vendor fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, relating to…
- § 8715 It is unlawful for any person to operate as a vendor of fuel in this State without a permit or after a permit has been suspended or revoked.
- § 8716 (a) A permit shall be held only by persons actively engaging in or conducting a business as a vendor of fuel taxable under this part. Any person not so engaged…
CHAPTER 3.5. Collection of Tax by Vendor §§ 8732–8735 · 6 sections
ARTICLE 1. Collection of Tax by Vendor §§ 8732–8735 · 6 sections
- § 8732 A vendor of fuel the use of which is taxable under this part, who sells and delivers such fuel into a fuel tank shall, at the time of sale, collect the tax…
- § 8732.1 Without requiring the issuance of a vendor use fuel tax permit, the board may issue written authorization to a political subdivision of this state which holds…
- § 8732.5 A vendor is relieved from liability to collect use fuel tax which became due and payable subsequent to July 1, 1958, insofar as the sales of the fuel are…
- § 8733 The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.
- § 8734 The board may require vendors to submit at such times as it shall designate copies of the receipts given pursuant to Section 8732.
- § 8735 The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to any user.
CHAPTER 4. Determinations §§ 8751–8880 · 44 sections
ARTICLE 1. Returns and Payments §§ 8751–8755 · 7 sections
- § 8751 The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which…
- § 8751.5 If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount…
- § 8752 (a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as…
- § 8753 The user shall accompany each return with a remittance payable to the board for the amount of tax due.
- § 8754 (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 return or paying any tax…
- § 8754.5 (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…
- § 8755 The board, if it deems it necessary in order to ensure payment of the tax imposed by this part, or to facilitate the administration of this part, may require…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 8760–8763 · 4 sections
- § 8760 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 8761 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…
- § 8762 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 8763 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Deficiency Determinations §§ 8776–8783 · 9 sections
- § 8776 If the board is dissatisfied with the return filed, it may compute and determine the amount to be paid upon the basis of any information available to it. One…
- § 8777 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 8778 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest…
- § 8779 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and…
- § 8780 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted…
- § 8781 The department shall give the user written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
- § 8782 Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be served within three…
- § 8782.1 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…
- § 8783 If before the expiration of the time prescribed in Section 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the…
ARTICLE 3. Determinations if No Return Made §§ 8801–8805 · 5 sections
- § 8801 If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is subject to the tax. The estimate shall be…
- § 8802 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and…
- § 8803 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 8804 If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user,…
- § 8805 Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the…
ARTICLE 4. Jeopardy Determinations §§ 8826–8829 · 5 sections
- § 8826 If the board believes that the collection of any amount of excise tax imposed under this part will be jeopardized by delay, it shall thereupon make a…
- § 8827 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the user of notice of the…
- § 8828 The user against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,…
- § 8828.5 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 8829 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.
ARTICLE 5. Redeterminations §§ 8851–8855 · 7 sections
- § 8851 Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a…
- § 8851.5 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…
- § 8852 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in his…
- § 8852.5 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…
- § 8853 The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.
- § 8854 All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
- § 8855 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
ARTICLE 6. Interest and Penalties §§ 8876–8880 · 7 sections
- § 8876 (a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3 (commencing with…
- § 8876.5 (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…
- § 8877 (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
- § 8878 (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…
- § 8878.5 (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…
- § 8879 (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,…
- § 8880 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
CHAPTER 5. Collection of Tax §§ 8951–9036 · 36 sections
ARTICLE 1. Security for Tax §§ 8951–8958 · 8 sections
- § 8951 The department, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any user or…
- § 8952 If any user is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against such a user which…
- § 8953 After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
- § 8954 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,…
- § 8955 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…
- § 8956 If, at the time a person ceases to be a user or vendor under this part, the board holds security pursuant to Section 8951 in the form of cash, government…
- § 8957 (a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, served personally, by first-class mail, or by electronic…
- § 8958 (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 upon…
ARTICLE 2. Suit for Tax §§ 8971–8973 · 3 sections
- § 8971 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…
- § 8972 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…
- § 8973 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 §§ 8991–8996 · 6 sections
- § 8991 Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against…
- § 8992 The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.
- § 8993 The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property subject to the…
- § 8994 The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or…
- § 8995 The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of…
- § 8996 (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 3.5. Warrant for Collection of Tax §§ 9001–9003 · 3 sections
- § 9001 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…
- § 9002 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…
- § 9003 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 4. Seizure and Sale §§ 9011–9014 · 6 sections
- § 9011 Whenever any user is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may collect the amount…
- § 9012 Notice of the sale and the time and place thereof shall be given in writing to the delinquent user and to all persons who have an interest of record in the…
- § 9012.5 The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the tax due, together with any…
- § 9012.6 Notice of the sale shall be given in writing to the delinquent user and to all persons appearing of record to have an interest in the motor vehicle at least 10…
- § 9013 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…
- § 9014 If upon any sale the moneys received exceed the amount due to the state from the user, the board shall return the excess to the user and obtain his or her…
ARTICLE 4.5. Successor Withholding and Liability §§ 9021–9024 · 4 sections
- § 9021 If any vendor 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 assigns…
- § 9022 (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…
- § 9023 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…
- § 9024 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 5. Miscellaneous Provisions §§ 9031–9036 · 6 sections
- § 9031 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…
- § 9032 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…
- § 9033 (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…
- § 9033.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 9033 an annual…
- § 9035 (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…
- § 9036 (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 6. Overpayments and Refunds §§ 9151–9196 · 21 sections
ARTICLE 1. Claim for Refund §§ 9151–9156 · 9 sections
- § 9151 If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in…
- § 9151.5 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…
- § 9152 (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the reporting…
- § 9152.1 (a) The limitation period specified in Section 9152 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 9152.2 Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or…
- § 9152.3 (a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax determined has not been paid in…
- § 9153 The claim shall be in writing and shall state the specific grounds upon which it is founded.
- § 9155 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…
- § 9156 (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 2. Suit for Refund §§ 9171–9175 · 7 sections
- § 9171 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…
- § 9172 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…
- § 9173 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…
- § 9173.5 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…
- § 9173.6 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…
- § 9174 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…
- § 9175 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 2.5. Recovery of Erroneous Refunds §§ 9181–9184 · 4 sections
- § 9181 (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…
- § 9182 In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent of the Attorney General, order a change in the place of…
- § 9183 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, and the provisions of the Code of Civil Procedure relating…
- § 9184 (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 3. Cancellations § 9196 · 1 section
- § 9196 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 7. Administration §§ 9251–9278 · 35 sections
ARTICLE 1. Administration §§ 9251–9259.4 · 15 sections
- § 9251 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 9252 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part.
- § 9253 Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers…
- § 9254 The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing…
- § 9255 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,…
- § 9255.1 (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…
- § 9255.2 (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,…
- § 9256 Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle…
- § 9257 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…
- § 9258 On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural gas to…
- § 9259 (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…
- § 9259.1 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…
- § 9259.2 (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…
- § 9259.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 9254.
- § 9259.4 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 §§ 9260–9278 · 20 sections
- § 9260 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 9261 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 9262 (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…
- § 9263 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
- § 9264 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 9265 (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…
- § 9266 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…
- § 9267 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
- § 9268 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 9269 (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…
- § 9270 (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…
- § 9271 (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…
- § 9272 (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…
- § 9272.1 (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…
- § 9273 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…
- § 9274 (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…
- § 9275 (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)…
- § 9276 For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 8704 or 8714 unless the board has mailed a…
- § 9277 (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…
- § 9278 (a) Beginning January 1, 2003, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section, “a…
CHAPTER 8. Distribution of Proceeds §§ 9301–9304 · 4 sections
- § 9301 The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this…
- § 9302 All money deposited in the fund under this part is hereby appropriated as follows: (a) To pay the refunds authorized in this part. (b) To the Highway Users Tax…
- § 9303 The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the…
- § 9304 The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received…
CHAPTER 9. Violations §§ 9351–9355 · 6 sections
- § 9351 Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the…
- § 9352 Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the…
- § 9353 Any person required to make, render, sign, or verify any return who makes any false or fraudulent return with intent to defeat or evade the determination…
- § 9354 Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.
- § 9354.5 Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required…
- § 9355 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…