Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Use Fuel Tax Regulations
Title 18 of the California Code of Regulations
Article 2. Imposition of Tax
Regulation 1321. Allowances for Pumping Liquefied Petroleum Gas.
Reference: Sections 8607 and 8652, Revenue and Taxation Code.
Liquefied petroleum gas dealers who operate motor vehicles propelled by liquefied petroleum gas subject to the Use Fuel Tax shall be allowed exemption from the tax under the provisions of Sections 8607 or 8652 of the Revenue and Taxation Code for the gallons of fuel used in pumping operations involved in unloading liquefied petroleum gas from the cargo tanks of the vehicles.
If a pump is operated by power take-off from the engine of a motor vehicle which is propelled by liquefied petroleum gas and the cargo tank of the vehicle has a water capacity of not greater than 2,500 gallons, the allowance for the fuel used in pumping shall be at the rate of 11/2 gallons per 1,000 gallons of fuel pumped.
If the user establishes to the satisfaction of the Board by test checks of fuel used in pumping made under typical operating conditions that rates of fuel consumption for the operation of his pumps are greater per 1,000 gallons of fuel pumped than the rate herein provided, the Board may allow deductions for pumping at the greater rates so determined.
If the pump is operated by power take-off from the engine of the motor vehicle propelled by liquefied petroleum gas and the cargo tank of the vehicle has a water capacity greater than 2,500 gallons, the user shall establish the pumping allowance by test checks made under typical operating conditions.
All tests made by the user will be subject to review by the Board. All detail and test data should be retained for inspection by the Board.
History: Effective March 22, 1962.
Amended December 9, 1998, effective May 20, 1999. Deleted "or diesel fuel" after "petroleum gas" in first and fourth paragraphs.