ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480. - 6480.9.]

Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2.

§§ 6480–6480.9 · 8 sections

• § 6480 (a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the terms “aircraft jet…
• § 6480.1 (a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel exemption in paragraph (1) of…
• § 6480.2 (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to provide the…
• § 6480.3 The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected…
• § 6480.4 (a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections 6480.1 and…
• § 6480.6 (a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft jet fuel,…
• § 6480.7 (a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is necessary to…
• § 6480.9 (a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be prepaid pursuant to…