Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Law

Index


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    Q    R    S    T    U    V    W   


A

Actions

refunds, for, and to recover erroneous, see refund and credit of overpayments.

delinquency, certificate of, as prima facie evidence in . . . 60423

Administration by Board of Equalization

Board, enforcement by . . . 60601

confidential information, prohibition against disclosure, see confidential information

employees, hiring of . . . 60602

records, examination of . . . 60604

rules and regulations . . . 60601

Advocate, Taxpayers' Rights . . . 60622

"Approved" defined . . . 60005

Attachment, in action for tax . . . 60422

Auction,

seized property, sale by Board at public auction . . . 60461

qualified motor vehicle . . . 60462.5

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B

Bank charges, claim for reimbursement by taxpayer . . . 60633.1

"Blended diesel fuel" defined . . . 60023

"Blender"

defined . . . 60012

liability . . . 60055

"Bulk transfer" defined . . . 60029

"Bulk transfer/terminal system" defined . . . 60030

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C

California Taxpayers' Bill of Rights . . . 60621–60635

Cancellation of liability . . . 60581

Certificates

amount due, recording or filing of notice of state tax lien . . . 60445

delinquency, certificate of, as prima facie evidence in suit for tax . . . 60423

state tax lien, recording or filing of notice of . . . 60445

successor liability . . . 60471, 60472

Claim for refund or credit, see refund and credit of overpayments

Collection

injunction against, prohibited . . . 60541

lien of tax . . . 60441–60445

remedies, cumulative . . . 60491

security for . . . 60401

seizure and sale for

authority of board . . . 60461

procedure . . . 60462–60464

successor withholding and liability . . . 60471–60474

suit for

attachment . . . 60422

authority to bring . . . 60421

warrant for

expenses, payment and collection . . . 60452, 60453

issuance and levy . . . 60451

Collections, disposition of . . . 60651–60654

Collection cost recovery fee . . . 60495

Confidential information disclosed; tax preparer . . . 60609.5

"Colorless marker" defined . . . 60024

Credit (see also refund and credit of overpayments)

action to recover erroneous . . . 60561

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D

Deficiency determination, see determination: deficiency

Definitions . . . 60003–60049.1, 60111–60114

Delay, excusable . . . 60209, 60210

"Delivery" defined . . . 60025

Determinations: deficiency

cancellation of . . . 60581

due and payable, when . . . 60355

final, when, if no petition filed . . . 60350

interest . . . 60314

notice of . . . 60311

limitations-time for mailing notice . . . 60315

decedent, against person liable for tax of . . . 60316

waiver of . . . 60317

number allowable . . . 60310

offsetting overpayments against underpayments . . . 60356

penalties

failure to file return . . . 60207

negligence or intentional disregard . . . 60312

nonpayment . . . 60207

fraud or intent to evade . . . 60313

Determinations: no return made

cancellation of . . . 60581

due and payable, when . . . 60355

estimate of tax measure . . . 60301

final, when no petition filed . . . 60350

interest . . . 60302

notice of . . . 60304

limitations-time for mailing notice . . . 60315

number allowable . . . 60301

offsetting overpayments against underpayments . . . 60356

penalties

failure to file return . . . 60207

fraud or intent to evade . . . 60313

nonpayment . . . 60207

Determinations: jeopardy

administrative hearing . . . 60333

due date . . . 60330

interest and penalty . . . 60331

notice of . . . 60340

petition for redetermination . . . 60332

security . . . 60332

Determinations: petition for redetermination

amendment of petition . . . 60351

form and content of petition . . . 60351

hearing on petition . . . 60352

continuance of hearing . . . 60352

notice of hearing . . . 60352

increase or decrease before determination final . . . 60353

order or decision on petition, when final-notice . . . 60354

penalty for nonpayment when final . . . 60355

persons entitled to file petition . . . 60350

"Diesel fuel" defined . . . 60022

"Diesel fuel registrant" defined . . . 60015

"Diesel fuel trip permit" defined . . . 60122

"Diesel-powered highway vehicle" defined . . . 60026

"Diesel-powered train" defined . . . 60042

"Diesel vendor" defined . . . 60114

Due date of tax

Backup tax . . . 60206

Exempt bus operator . . . 60205

Government entity . . . 60205.5

Interstate user . . . 60202

Supplier . . . 60201

"Dyed diesel fuel"

defined . . . 60031

exemption . . . 60101

notice . . . 60102

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E

Earnings withheld by employer . . . 60408

Electronic funds transfer . . . 60250

Definitions . . . 60251

relief of penalty . . . 60252

Electronic filing . . . 60253

Employee, hiring by Board . . . 60602

"End seller" defined . . . 60034

"Enterer"

defined . . . 60013

liability . . . 60061

"Entry" defined . . . 60021

"Exempt bus operator"

defined . . . 60040

license . . . 60141

exemption . . . 60100

security requirement . . . 60143

tax . . . 60502.2

Exemption certificates

misuse of . . . 60106.3

purchaser liability . . . 60106.2

train operator . . . 60106.1

Exemptions . . . 60100

dyed fuel . . . 60101

exempt bus operator . . . 60100

farm use . . . 60100

out-of-state shipment . . . 60100

United States train operator . . . 60106

Extension of time for making return or payment . . . 60208

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F

Felony . . . 60707

Fraud

penalty . . . 60313

Fuel production facility . . . 60003.1

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G

"Gallon" defined . . . 60025

"Government entity"

credits . . . 60508.3

defined . . . 60043

license . . . 60146

payment . . . 60108

return . . . 60205.5

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H

Hearings (see also determinations: petition for redetermination)

application for (jeopardy determination) . . . 60333

"Highway" defined . . . 60016

"Highway vehicle operator"

defined . . . 60027

liability . . . 60056

license . . . 60161

security requirement . . . 60163

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I

Imposition of tax, 60050–60052, 60115, 60502.2

Innocent spouse, relief for . . . 60210.5

Installation payment agreement . . . 60493

payment agreement . . . 60493.5

Intent to evade . . . 60313

Interest

daily interest . . . 60207.5

determinations: deficiency . . . 60314

failure to file . . . 60302

jeopardy . . . 60331

extension of time . . . 60208

rate . . . 60207

refunds, see refund and credit of overpayments

relief from . . . 60210, 60211, 60212

International Fuel Tax Agreement . . . 60130

"Interstate user"

defined . . . 60111

license . . . 60120

security requirement . . . 60121

"In this state" defined . . . 60017

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J

Jeopardy determinations, see determinations: jeopardy

Judgment for tax

actions to collect tax, see actions

lien, perfection of . . . 60445

lien, release of . . . 60443

Judicial proceedings, see actions

Jurisdiction

erroneous refund, action to recover . . . 60561

tax action for . . . 60421

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L

Levy

exemptions, Taxpayers' Bill of Rights . . . 60633

release of, Taxpayers' Bill of Rights . . . 60632

License

cancellation . . . 60183

denial . . . 60171

hearing . . . 60172

notice of . . . 60173

end seller . . . 60161

government entity exempt bus operator . . . 60141

highway vehicle operator . . . 60161

interstate user . . . 60120

pipeline operator . . . 60135

revocation . . . 60180

cause . . . 60181

notice of . . . 60182

reinstatement . . . 60185

supplier . . . 60131

ultimate vendor . . . 60151

Liens

perfection and enforceability of . . . 60445

tax lien of

certificate of liability, recordation of, as creating lien for

amount due . . . 60445

duration and extension of. . . 60451

effect and priority of . . . 60451

time for filing . . . 60451

warrant for enforcement of liens . . . 60451

Limitations, statutes of

determinations

asserting increase . . . 60353

decedents . . . 60316

deficiency . . . 60315

mailing notice . . . 60311

notice to creditor . . . 60402

refund or credit

action for refund . . . 60543

claim for . . . 60507

overpayments from levies or liens . . . 60522.2

violations of provisions . . . 60708

warrant for tax . . . 60451

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M

Misdemeanor (see also penalties)

claim for refund . . . 60704

making false or fraudulent. . . 60705

violation of law as . . . 60706

"Motor vehicle" defined . . . 60019

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N

Negligence penalty . . . 60303, 60312

Notices

determinations, certificate of . . . 60610

lien . . . 60633.2

refunds, action on claims for . . . 60543

security, notice of sale . . . 60402

seized property, notice of sale of . . . 60462

successor liability . . . 60474

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O

Offers in compromise . . . 60637

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P

Penalties

determinations nonpayment . . . 60355

negligence . . . 60303, 60312

failure to file return . . . 60207

intent to evade . . . 60313

jeopardy determinations . . . 60331

relief from, for reasonable cause . . . 60209

relief from, for reliance on Board advice . . . 60210

tax payments, delinquent . . . 60207

"Person" defined . . . 60008

"Pipeline" defined . . . 60047

"Pipeline operator"

defined . . . 60047.1

license . . . 60135

report . . . 60204.5

"Position holder" defined . . . 60010

Presumption of removal . . . 60064

Property, return of . . . 60632.1

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Q

"Qualified motor vehicle" defined . . . 60112

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R

"Rack" defined . . . 60006

Rate of tax . . . 60050

Floor stock tax . . . 60050.1

Exempt bus operator . . . 60502.2

Records . . . 60604, 60605

"Recreational vehicle" defined . . . 60113

Redeterminations, see Determinations: petitions for redeterminations

"Refiner"

defined . . . 60011

liability . . . 60053

"Refinery" defined . . . 60004

Refund and credit of overpayments

action to recover

assignee not entitled to judgment . . . 60548

claim for refund, necessity for . . . 60542

disposition of judgment . . . 60546

grounds, limitation to those set forth in claim . . . 60543

interest in judgment . . . 60547

jurisdiction . . . 60543

person entitled to bring . . . 60543, 60548

time to bring . . . 60543

failure of Board to act on refund claim . . . 60544

waiver, failure to bring timely action as . . . 60545

authority of Board . . . 60521

claim

financially disabled . . . 60522.1

time to file . . . 60522

form and content . . . 60523

payment deadline for Board . . . 60512

electronic media . . . 60505.5

erroneous refunds and credits, action to recover . . . 60561

interest

amount and period covered . . . 60524

disallowance for intentional or careless overpayment . . . 60525

persons entitled to receive refunds or credits . . . 60521

"Registered ultimate vendor" defined . . . 60038

Relief for innocent spouse . . . 60210.5

Relief of tax, interest, and penalty . . . 60210

Remedies for collection cumulative . . . 60491

"Removal" defined . . . 60007

Removal, presumption . . . 60064

Reports

pipeline operator . . . 60204.5

train operator . . . 60204.6

vessel operator . . . 60204.5

"Retail vendor" defined . . . 60044

Returns

due date and contents . . . 60201–60206

extension of time . . . 60208

failure to file, see Determination: no return made

Rules and regulations

authority of Board to adopt and enforce . . . 60601

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S

"Sale" defined . . . 60048

Security for tax

authority to require . . . 60401

jeopardy determinations . . . 60332

sale of . . . 60406

disposition of surplus . . . 60407

notice of . . . 60402

Seizure and sale

authority for . . . 60461

bill of sale . . . 60463

deed . . . 60463

disposition of proceeds . . . 60464

notice of sale . . . 60462, 60462.6

Settlement authority . . . 60636

Spouse, innocent . . . 60210.5

Statute of limitations, see Limitations, Statutes of

"Supplier"

defined . . . 60033

license . . . 60131

security requirement . . . 60133

worthless accounts . . . 60201.3

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T

Tax

due date . . . 60201–60206

exemptions . . . 60100, 60101, 60106

liability

blender . . . 60055

end seller . . . 60057

enterer . . . 60061

government entity . . . 60108

highway vehicle operator . . . 60056

position holder . . . 60054

refiner . . . 60053

terminal operator . . . 60059, 60062

rate . . . 60050, 60050.1, 60502.2

refunds . . . 60501

see also Refund and credit of overpayment

"Tax-paid fuel" defined . . . 60048.1

Taxpayers' Bill of Rights . . . 60621–60635

claims for refund, plan to resolve . . . 60628

evaluation of employees . . . 60627

levy . . . 60632, 60633

petitions, plan to resolve . . . 60628

preparation of statements by Board . . . 60625

protest hearings . . . 60629

reimbursements . . . 60630

revenue collected or assessed . . . 60626

Taxpayers' Rights Advocate . . . 60622

Title of law . . . 60001

"Terminal" defined . . . 60003

"Terminal operator"

defined . . . 60009

liability . . . 60059

"Throughputter" defined . . . 60035

Train operator

defined . . . 60041

exemption . . . 60106

exemption certificate . . . 60106.1

report, delivery . . . 60204.6

report, purchasing . . . 60107

Two-party exchange . . . 60063

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U

"Ultimate purchaser" defined . . . 60037

"Ultimate vendor"

defined . . . 60036

license . . . 60151

"Undyed diesel fuel" defined . . . 60032

Unlicensed persons

backup tax . . . 60361.5

immediate liability . . . 60360

penalty . . . 60361

seizure and sale of property . . . 60362

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V

"Vessel"defined . . . 60049

"Vessel operator"

defined . . . 60049.1

report . . . 60204.5

Violations (see also misdemeanor; felony)

Two-party exchange

as felony . . . 60707

statute of limitations . . . 60708

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W

Waiver

claim for refund . . . 60507

determination, time for mailing notice of . . . 60317

timely action for refund, failure to bring as . . . 60545

Warrant for collection

authority to issue . . . 60451

effect of . . . 60451

fee and expenses collection from party liable for tax . . . 60452

officer levying . . . 60451

publication, approval of . . . 60452

levy, manner of . . . 60451

sale pursuant to . . . 60451

time to issue . . . 60451

worthless accounts, suppliers . . . 60205.5

Withholds; Earnings . . . 60408