California Legal Codes and Statutes

Part 31 - DIESEL FUEL TAX LAW

California Revenue and Taxation Code — §§ 60001-60709

Chapter 1 - General Provisions and Definitions
§§ 60001-60049.1
Chapter 2 - Imposition of Tax
§§ 60050-60064
Chapter 3 - Exemptions
§§ 60100-60108
Chapter 4 - Interstate Users
§§ 60110-60128
Article 1 - Definitions
§§ 60110-60114
Article 2 - Imposition of Tax
§§ 60115-60116
Article 3 - Licenses for Interstate Users
§§ 60120-60122
Article 4 - Administrative Provisions
§§ 60128
Chapter 4.5 - International Fuel Tax Agreement
§§ 60130
Chapter 5 - Licenses
§§ 60131-60190
Article 1 - Licenses for Suppliers
§§ 60131-60135
Article 2 - License for Exempt Bus Operator
§§ 60141-60143
Article 2.5 - License for Government Entity
§§ 60146
Article 3 - License for Ultimate Vendor
§§ 60151-60153
Article 4 - License for Highway Vehicle Operator and End Seller
§§ 60161-60163
Article 5 - Denial of License
§§ 60171-60173
Article 6 - Revocation of License
§§ 60180-60186
Article 7 - Licensing of Locations
§§ 60190
Chapter 6 - Determinations and Payments
§§ 60201-60366
Article 1 - Returns and Payments
§§ 60201-60212
Article 1.1 - Payment by Electronic Funds Transfer
§§ 60250-60253
Article 2 - Determination If No Return Made
§§ 60301-60304
Article 3 - Deficiency Determinations
§§ 60310-60317
Article 4 - Jeopardy Determinations and Weekly Payments
§§ 60330-60340
Article 5 - Redeterminations
§§ 60350-60356
Article 6 - Payment by Unlicensed Persons
§§ 60360-60366
Chapter 7 - Collection of Tax
§§ 60401-60496
Article 1 - Security for Tax
§§ 60401-60408
Article 2 - Suit for Tax
§§ 60421-60423
Article 3 - Lien of Tax
§§ 60441-60445
Article 4 - Warrant for Collection of Tax
§§ 60451-60453
Article 5 - Seizure and Sale
§§ 60461-60464
Article 6 - Successor Withholding and Liability
§§ 60471-60474
Article 7 - Miscellaneous Provisions
§§ 60491-60496
Chapter 8 - Overpayment and Refunds
§§ 60501-60581
Article 1 - Refunds on Certain Sales and Uses
§§ 60501-60512
Article 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
§§ 60521-60525
Article 3 - Suit for Refund
§§ 60541-60548
Article 4 - Recovery of Erroneous Refunds
§§ 60561-60564
Article 5 - Cancellations
§§ 60581
Chapter 9 - Administration
§§ 60601-60637
Article 1 - Administration
§§ 60601-60611.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 60621-60637
Chapter 10 - Distribution of Proceeds
§§ 60651-60654
Chapter 11 - Violations
§§ 60701-60709