California Legal Codes and Statutes

Part 3 - USE FUEL TAX

California Revenue and Taxation Code — §§ 8601-9355

Chapter 1 - General Provisions and Definitions
§§ 8601-8621
Chapter 2 - Imposition of Tax
§§ 8651-8657
Chapter 2.5 - International Fuel Tax Agreement
§§ 8691
Chapter 3 - Permits
§§ 8701-8716
Article 1 - User
§§ 8701-8708
Article 2 - Vendor
§§ 8711-8716
Chapter 3.5 - Collection of Tax by Vendor
§§ 8732-8735
Article 1 - Collection of Tax by Vendor
§§ 8732-8735
Chapter 4 - Determinations
§§ 8751-8880
Article 1 - Returns and Payments
§§ 8751-8755
Article 1.1 - Payment by Electronic Funds Transfer
§§ 8760-8763
Article 2 - Deficiency Determinations
§§ 8776-8783
Article 3 - Determinations if No Return Made
§§ 8801-8805
Article 4 - Jeopardy Determinations
§§ 8826-8829
Article 5 - Redeterminations
§§ 8851-8855
Article 6 - Interest and Penalties
§§ 8876-8880
Chapter 5 - Collection of Tax
§§ 8951-9036
Article 1 - Security for Tax
§§ 8951-8958
Article 2 - Suit for Tax
§§ 8971-8973
Article 3 - Lien of Tax
§§ 8991-8996
Article 3.5 - Warrant for Collection of Tax
§§ 9001-9003
Article 4 - Seizure and Sale
§§ 9011-9014
Article 4.5 - Successor Withholding and Liability
§§ 9021-9024
Article 5 - Miscellaneous Provisions
§§ 9031-9036
Chapter 6 - Overpayments and Refunds
§§ 9151-9196
Article 1 - Claim for Refund
§§ 9151-9156
Article 2 - Suit for Refund
§§ 9171-9175
Article 2.5 - Recovery of Erroneous Refunds
§§ 9181-9184
Article 3 - Cancellations
§§ 9196
Chapter 7 - Administration
§§ 9251-9278
Article 1 - Administration
§§ 9251-9259.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 9260-9278
Chapter 8 - Distribution of Proceeds
§§ 9301-9304
Chapter 9 - Violations
§§ 9351-9355