Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Motor Vehicle Fuel Tax Law

INDEX


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


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A

Administration and enforcement of . . . 8251–8257

Aircraft, defined . . . 7303, 7386

Aircraft jet fuel, defined . . . 7387

Aircraft jet fuel dealer, defined . . . 7388

"Aircraft jet fuel tax"

administrative provision . . . 7397

definitions . . . 7386–7391

disposition of proceeds . . . 7398

imposition of tax . . . 7392–7394

permit . . . 7395, 7396

"Aircraft jet fuel user" . . . 7389

Alcohol, defined . . . 7304

Application of payments . . . 7658.5

Appropriations from . . . 8352

Approved terminal or refinery, defined . . . 7305

Aviation gasoline, defined . . . 7306

Bay area local tax, authority to impose . . . 8502

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B

Blended motor vehicle fuel, defined . . . 7307

Blender, defined . . . 7308

liability . . . 7365

Bulk transfer, defined . . . 7309

Bulk transfer/terminal system . . . 7310

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C

California Taxpayers' Bill of Rights . . . 8260–8277

Cancellations . . . 8191

Claim limitation, financially disabled . . . 8128.1

Collection

deposited security . . . 7916

injunction to prevent, prohibited . . . 8146

jeopardy determinations, Controller to make . . . 7728

notice of delinquency . . . 7851

notice of levy . . . 7855

remedies for, cumulative . . . 7982

seizure and sale to enforce . . . 7891–7895

bid on, Controller may make . . . 7894

Controller to conduct sale . . . 7933

disposition of proceeds on sale after . . . 7934

sale of state acquired property . . . 7931

notice of sale, publication of . . . 7932

title of purchase after sale . . . 7935

Controller to make . . . 7891–7895

notice re . . . 7892

proceeds, disposition of . . . 7895

sale of property . . . 7893

suit for tax . . . 7861–7865

warrant for collection of tax . . . 7881–7884

Conferences with other states, etc., authorized . . . 8254

Confidential information, tax preparer . . . 8257

Conservation and Enforcement Services Account . . . 8352.8

Construction of provisions re . . . 7302

Credit in lieu of refund, when . . . 8106

Cumulative provisions

unlicensed distributor subject to, although determination made against . . . 7732

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D

Decedent, limitation period for deficiency determination . . . 7675.1

Deficiency determination . . . 7670–7676

basis for . . . 7670

cancellation when erroneous . . . 8191

extension of statutory period by agreement . . . 7676

interest upon . . . 7674

limitation period . . . 7675, 7675.1

notice of . . . 7671

Controller, to, by board . . . 7716

penalty for . . . 7672, 7673

redetermination on, petition for . . . 7710–7712

Definitions . . . 7303–7346, 7385–7391

Delinquent taxes

application of payments to . . . 7658.5

bonds, collection from . . . 7916

creditors, notice to . . . 7851

effect of . . . 7852

liability for transfer after notice . . . 7854, 7855

obligation after receipt of . . . 7853

date when become . . . 7655

penalty and interest re . . . 7655

seizure and sale to collect. See collection-seizure and sale to enforce

Determination

cancellation when erroneous . . . 8191

deficiency determination. See that subject.

failure to file return, upon

estimate of fuel distributions, board shall make . . . 7660

penalties for . . . 7660, 7662

jeopardy determination. See that subject.

notice of . . . 7663

Controller, to, by board . . . 7716

redetermination . . . 7710–7712

changing amount . . . 7711.5

final, when becomes . . . 7712

hearing re . . . 7711

petition for . . . 7710, 7710.5

unlicensed distributor, on. See unlicensed distributor, determination on.

Disclosure of information by tax preparer . . . 8257

Discontinuing business . . . 7956–7959

notice upon, form of . . . 7956, 7957

purchaser liable for taxes if no notice given . . . 7959

tax due upon . . . 7958

Distribution of proceeds of tax . . . 8351–8360

appropriation out of Motor Vehicle Fuel Fund . . . 8352

deposit of . . . 7715, 8351

fund expenditures . . . 8352.1

payment of court costs out of . . . 8360

Revolving Fund, authorized out of . . . 8359

transfer to Aeronautics Account . . . 8352.3

transfer to Agriculture Fund . . . 8352.5

transfer to Conservation and Enforcement Services Account . . . 8352.8

transfer to Harbors and Watercraft Revolving Fund . . . 8352.4

transfer to Off-Highway Vehicle Fund . . . 8352.6

transfer to State Transportation Fund . . . 8352.2

transfers re . . . 8353

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E

Electronic Funds Transfer . . . 7659.9–7659.93

definitions . . . 7659.92

relief of penalty . . . 7659.91

Electronic filing . . . 7659.93

Employees of, board may hire, etc. . . 8252

Enterer, defined . . . 7311

liability . . . 7366

Entry, defined . . . 7312

Evidence

certificate showing unpaid taxes . . . 7865

unlicensed distributor determination, certified copy of, is prima facie evidence of liability . . . 7730

Examination of licensee's records, board has power to make . . . 8253

Excess tax reimbursement . . . 8127.5

Exemption certificates

gasoline blendstock . . . 7402

misuse of . . . 7405

purchaser liability . . . 7404

train operator . . . 7403

Expenses of administration of, appropriation for . . . 8352

Expenses re actions for, payment of . . . 8360

Export certificate . . . 7402–7404

additional data, board may require, for . . . 7404

filing of . . . 7403

requirements for . . . 7402

Extensions of time

refund claims, Controller may grant . . . 8104.5

reports and payments, board may grant . . . 7656

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F

Finished gasoline, defined . . . 7313

Foreign consuls, sales to

Fuel tank, defined . . . 7314

Fuel production facilities . . . 7339.1

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G

Gallon, defined . . . 7315

Gasoline, defined . . . 7316

Gasoline blendstocks, defined . . . 7317

Gasohol, defined . . . 7318

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H

Highway, defined . . . 7319

Highway Users Tax Fund . . . 8353

Highway vehicle operator/fueler, defined . . . 7320

liability . . . 7367

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I

Imposition of tax . . . 7360–7373

Information, furnishing of . . . 8255

In this state, defined . . . 7321

Industrial user, defined . . . 7322

Industrial user license

application . . . 7460

Injunction to prevent collection prohibited . . . 8146

Innocent spouse, relief for . . . 7657.5

Inspection of records . . . 8303

Interest

daily basis . . . 7655.5

deficiency determinations . . . 7674

determination, upon . . . 7661

erroneous overpayments, on . . . 8130

extension of time for return and payment, upon . . . 7656

failure to pay when due, upon . . . 7655

jeopardy determinations, on . . . 7706

judgment for refund, on . . . 8151

relief from . . . 7658, 7658.1

when not allowed . . . 8131

Inventory, distributors to keep accurate record of . . . 8302

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J

Jeopardy determination . . . 7698–7707

administrative hearing . . . 7700.5

authority to make . . . 7698

cancellation when erroneous . . . 8191

collection of . . . 7704

final, when becomes . . . 7699

interest on . . . 7706

notice of

Controller, to, by board . . . 7716

notice, service of . . . 7707

redetermination, filing of petition for . . . 7699–7700

Jet fuel tax. See aircraft jet fuel tax.

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L

Licenses. See particular type of license.

security requirements . . . 7486

Licensed industrial user, defined . . . 7323

Licensed supplier, defined . . . 7324

Lien

perfection and enforceability of . . . 7872

Local gasoline tax, authority to impose . . . 8502

Losses, no refund allowed for . . . 8107

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M

Metropolitan Transportation Commission . . . 8501

Motor vehicle, defined . . . 7325

Motor vehicle fuel, defined . . . 7326

Motor vehicle fuel-powered highway vehicle, defined . . . 7327

Motor vehicle fuel-powered train, defined . . . 7328

Motor Vehicle Fuel Fund. See distribution of proceeds of tax.

Multiagency task force . . . Chapter 8, Uncodified Sections.

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O

Offenses re. See penalties.

Offsets against overpayments . . . 7714

Overpayments. See refunds. Overpayments.

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P

Payment

application to delinquent liabilities . . . 7658.5

discontinuance of business, tax due upon . . . 7958

purchaser liable, when . . . 7959

discontinuance of business . . . 7958

failure to secure license, when . . . 7726

extension of time . . . 7656

failure to make, penalty for . . . 7705

interest after due date . . . 7655

notice of amount due sent to Controller . . . 7716

penalty after due date . . . 7655

redeterminations, of . . . 7713

return must accompany . . . 7701

jeopardy determination, upon failure to comply . . . 7704

revocation of license, upon failure to comply . . . 7703

termination of business, tax due upon . . . 7958

Penalties

deficiency determination . . . 7672, 7673

export, fuel for, re . . . 8401

export statements, fraudulent . . . 8401

fraud or intent to evade tax, for . . . 7662–7663

misdemeanors . . . 8405

negligence in following law . . . 7672

redetermination, failure to pay when due . . . 7713

return, failure to file, for . . . 7660

statements, failure to file required . . . 8402

tax, failure to pay . . . 7655, 8402

reasonable cause . . . 7657.1

unlicensed operations . . . 8403

violations of any other provisions . . . 8402

weekly payments, failure to make, if required by board . . . 7705

Permit, aircraft jet fuel dealer . . . 7395, 7396

Person, defined . . . 7329

Pipeline, defined . . . 7330

Pipeline operator, defined . . . 7331

return . . . 7652.7

Pipeline operator license

application . . . 7470

Position holder, defined . . . 7332

liability . . . 7368

Prepayments . . . 7659–7659.8

credits . . . 7659.3

due date . . . 7659.2

form, prepayment . . . 7659.2

penalties . . . 7659.5–7659.7

service of notice . . . 7659.8

Presumption of removal . . . 7373

Prima facie evidence in suit for tax . . . 7865

Prima facie evidence of liability, certified copy is . . . 7730

Producer's license. See broker's and producer's license.

Prosecution, limitation period . . . 8404

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R

Rack, defined . . . 7333

Rate of tax . . . 7360, 7361.1

floor stock tax . . . 7361

local tax . . . 8502

Records . . . 8301

contents of . . . 8301

examination of, by board . . . 8253

form of, board may prescribe . . . 8301

information to retain . . . 8302

inspection of . . . 8303

sworn statement . . . 8304

Redetermination. See that subject under deficiency determination.

Refiner . . . 7334

liability . . . 7369

Refinery . . . 7335

Refunds

amount of . . . 8103

claim for . . . 8102

contents of . . . 8102

extensions re . . . 8104.5

false, felony to make . . . 8103.5

payment of amount upon presentation of . . . 8103

time for filing . . . 8105

construction equipment exempt from vehicle registration, fuel taxed when used in . . . 8101

credit in lieu of, when . . . 8106

erroneous, interest on . . . 8174

erroneous, recovery of

action for, by Controller . . . 8171

rules of procedure re . . . 8173

trial, place of . . . 8172

examination of books re, by Controller . . . 8104

exports of fuel, taxed when used for . . . 8101

time for filing claim re . . . 8105

extension re time for filing claim for . . . 8104.5

judgment

interest on . . . 8151

judgment for . . . 8150

assignee, judgment for, forbidden . . . 8152

losses, no refund for . . . 8107

overpayments

certification to State Board of Control and State Controller . . . 8126

claim for refund of, form and contents . . . 8129

credit of . . . 8127

interest on erroneous . . . 8130

when not allowed . . . 8131

limitation period of . . . 8128

financially disabled . . . 8128.1

refund of . . . 8127

payment out of Motor Vehicle Fuel Fund . . . 8352

public transportation . . . 8101.6

suit for . . . 8146–8152

failure to sue, effect . . . 8149.5

grounds for action . . . 8149

injunction forbidden . . . 8146

judgment in . . . 8150

assignee, judgment for, forbidden . . . 8152

interest on . . . 8151

limitation period re . . . 8148

power to bring . . . 8147

when permitted . . . 8149

time for filing claim for . . . 8105

United States armed forces, fuel taxed when used by . . . 8101

United States Dept. of Agriculture roads . . . 8101.1

uses other than upon public highways . . . 8101

vessels . . . 8101.7

waiver of claim upon refusal to allow examination of records . . . 8104

Relief of innocent spouse . . . 7657.5

Relief of tax, penalty and interest . . . 7657.1

Remedies cumulative . . . 7731, 7982

Removal, presumption . . . 7373

Report, train operator delivery . . . 7652.8

Returns . . . 7651

electronics filing . . . 7659.93

excusable delay . . . 7657.1, 7658

extension of time for filing . . . 7656

failure to file . . . 7660–7663

estimate of tax upon . . . 7660

interest upon . . . 7661

notice of determination upon . . . 7663

penalty for . . . 7660, 7662

false or fraudulent . . . 8404

floor stock tax . . . 7653, 7653.1

pipeline operator . . . 7652.7

storage tax . . . 7653.1

terminal operator . . . 7652.5

weekly, board may require if necessary to insure payment . . . 7701, 7702

jeopardy determination upon failure to comply . . . 7704

revocation of license upon failure to comply . . . 7703

Revocation or cancellation of license

board's powers re . . . 7505, 7506

hearing re . . . 7508

notice re . . . 7507

reinstatement . . . 7510

tax liability upon . . . 7509

unlawful operation after . . . 7511

Revolving Fund, authorization re . . . 8359

Rules and regulations re . . . 8251

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S

Sale, defined . . . 7337

Security

collection from . . . 7916

jeopardy determinations, must be deposited when petition for redetermination is filed . . . 7700

payment on account . . . 7487

requirements . . . 7486

Security for tax . . . 7851–7855

Seizure and sale to enforce collection. See collections. Seizure and sale to enforce.

Service of notice . . . 7659.8, 7707

Spouse, innocent . . . 7657.5

State acquired property, disposition of . . . 7931, 7932

Storage tax . . . 7653.1

Successor's liability upon discontinuance of business . . . 7959

Suit for refund. See refunds. Suit for.

Suit for tax . . . 7861–7865

Supplier, defined . . . 7338

Supplier license . . . 7451

applications . . . 7452

not transferable . . . 7453

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T

Tax-paid fuel, defined . . . 7345

Taxpayers' Bill of Rights . . . 8260–8277

administration . . . 8260

annual hearing with taxpayers . . . 8263

bank charges . . . 8269

claims for refund, plan to resolve . . . 8267

disputed tax liabilities . . . 8270

evaluation of employees . . . 8266

levy, release of . . . 8272

petitions, plan to resolve . . . 8267

preparation of statements by board . . . 8264

protest hearings . . . 8268

revenue collected or assessed . . . 8265

Taxpayers' Rights Advocate . . . 8261

Terminal, defined . . . 7339

Terminal operator, defined . . . 7340

exclusion . . . 7371

liability . . . 7370

return . . . 7652.5

Throughputter, defined . . . 7341

Title of act re . . . 7301

Train operator, defined . . . 7342

delivery report . . . 7652.8

exemption certificate . . . 7403

license . . . 7403

purchase report . . . 7403.2

Two-party exchange . . . 7372

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U

Unlicensed distributor

determination on

action to collect . . . 7729

certified copy of, prima facie evidence of liability . . . 7730

Controller to collect . . . 7728

penal provisions, still subject to . . . 7732

penalty re . . . 7727

tax due immediately . . . 7726

"Use" . . . 7391

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V

Vessel, defined . . . 7343

Vessel operator return . . . 7652.7

Vessel operator license

Application . . . 7470

Vessel operator, defined . . . 7344

Violations re, misdemeanor . . . 8401–8403

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W

Warrant for collection of tax . . . 7881–7884

Written advice, relief from liability . . . 7657.1