CHAPTER 3.5. Collection of Tax by Vendor [8732. - 8735.]
Heading of Chapter 3.5 amended by Stats. 1994, Ch. 912, Sec. 7.
§§ 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.