reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 7393 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2.5 - Aircraft Jet Fuel Tax|ARTICLE 2 - Imposition of Tax|Section 7393.

7393.  The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651. All of the provisions of this part relating to the collection of the tax shall be applicable to the collection of the tax imposed by Section 7392.(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7394 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2.5 - Aircraft Jet Fuel Tax|ARTICLE 2 - Imposition of Tax|Section 7394.

7394.  If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or her is not subject to the tax imposed by Section 7392 and the person uses the fuel as an aircraft jet fuel user, the person shall be liable for payment of the tax imposed by Section 7392 as if he or she were an aircraft jet fuel dealer making taxable sales of aircraft jet fuel at the time of that use and the number of gallons of fuel so used shall be deemed the number of gallons sold by him or her.(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7395 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2.5 - Aircraft Jet Fuel Tax|ARTICLE 3 - Permit|Section 7395.

7395.  Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits shall be made to the board on forms prescribed by the board. Before issuing the permit the board may require the applicant to furnish the bond required under Chapter 4 (commencing with Section 7451).(Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7396 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2.5 - Aircraft Jet Fuel Tax|ARTICLE 3 - Permit|Section 7396.

7396.  Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer permit authorizing the applicant to become a dealer in aircraft jet fuel. The permit is valid until canceled, suspended, or revoked.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7397 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2.5 - Aircraft Jet Fuel Tax|ARTICLE 4 - Administrative Provisions|Section 7397.

7397.  All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392.(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7398 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2.5 - Aircraft Jet Fuel Tax|ARTICLE 5 - Disposition of Proceeds|Section 7398.

7398.  All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the payment of any refunds authorized by this part, the balance remaining shall be transferred to the Aeronautics Account in the State Transportation Fund for allocation pursuant to Section 8352.3.(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7451 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 1 - License for Supplier|Section 7451.

7451.  Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on forms prescribed by the board. A supplier’s license shall be issued only to a person who is a supplier of motor vehicle fuel as defined in Section 7338. It is unlawful for any person to be a supplier without first securing a license.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 1 - License for Supplier|Section 7452.

7452.  Applications shall be made on forms to be prescribed, prepared, and furnished by the board.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 1 - License for Supplier|Section 7453.

7453.  Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 7486. The license issued to any supplier is not transferable and is valid until canceled or revoked.(Amended by Stats. 2001, Ch. 429, Sec. 24. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7460 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 2 - License for Industrial User|Section 7460.

7460.  Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section 7322. It is unlawful for a person to act as an industrial user without first securing a license.(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7470 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 3 - License for Pipeline Operator, Train Operator, and Vessel Operator|Section 7470.

7470.  Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition, every train operator that transports motor vehicle fuel, alcohol, or aircraft jet fuel into, out of, or within this state shall obtain a license from the board on forms prescribed by the board. A pipeline operator license, a train operator license, or a vessel operator license shall be issued only to a person who is a pipeline operator, a train operator, or a vessel operator as defined in Sections 7331, 7342, and 7344. It is unlawful for a person to act as a pipeline operator or a vessel operator without first securing a license. It is unlawful for a train operator to transport motor vehicle fuel, alcohol, or aircraft jet fuel into, out of, or within this state on or after January 1, 2009, without first securing a license under this section or Section 7403.1.(Amended by Stats. 2008, Ch. 306, Sec. 6. Effective January 1, 2009.)
CA Rev & Tax Code § 7486 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 4 - Bonds|Section 7486.

7486.  The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to deposit with it any security as it may determine appropriate. The amount of the security shall be fixed by the board but shall not be more than three times the estimated average monthly tax liability of the person. The total amount of security shall not be in excess of one million dollars ($1,000,000) where the person has established to the satisfaction of the board that this security, together with property to which the lien imposed by Section 7872 attaches, is sufficient security to ensure payment of taxes equivalent to three times the estimated average monthly tax liability of the person. The amount of the security may be increased or decreased by the board at any time. Any security in the form of cash or insured deposits in banks and savings and loan institutions shall be held by the board in trust to be used solely in the manner provided for in this section and Section 7487. Any security in the form of a bond or bonds shall be duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part, and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part. Security held by the board shall be released after a three-year period in which the person has filed all returns and paid all tax to the state or any amount of tax required to be collected and paid to the state within the time required.(Repealed and added by Stats. 2001, Ch. 429, Sec. 26. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7487 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 4 - Bonds|Section 7487.

7487.  If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of cash, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the Controller on the date the person ceases to operate under this part.(Repealed and added by Stats. 2001, Ch. 429, Sec. 28. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7491 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 5 - Denial of License|Section 7491.

7491.  The board may refuse to issue a license under this part:(a) If the application therefor is filed by an applicant who formerly held any license under this part which, prior to the time of filing the application, has been revoked for cause by the board; or(b) If the board determines that the application therefor is not filed in good faith or made by the real person in interest.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7492 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 5 - Denial of License|Section 7492.

7492.  Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7493 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 5 - Denial of License|Section 7493.

7493.  The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7505.

7505.  The board may revoke the license of any person who refuses or neglects to comply with any provisions of this part or any rule or regulation of the board prescribed and adopted under this part.(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7506 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7506.

7506.  The board may revoke any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of motor vehicle fuel, producing of blended motor vehicle fuel, owning or holding inventory position of motor vehicle fuel, or owning or operating a refinery or terminal as any of the following:(a) A blender, as defined in Section 7308.(b) An enterer, as defined in Section 7311.(c) A position holder, as defined in Section 7332.(d) A refiner, as defined in Section 7334.(e) A terminal operator, as defined in Section 7340.(f) A throughputter, as defined in Section 7341.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7507 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7507.

7507.  Before revoking any license the board shall notify the licensee to show cause within 10 days after the notice is given, why his or her license should not be revoked. The notice shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7508 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7508.

7508.  The board may cancel any license issued under this part immediately upon surrender thereof but before revoking a license the board shall allow the person an opportunity to show cause as provided in Section 7507.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7509 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7509.

7509.  Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle fuel remaining in his or her possession or ownership shall be deemed removed, entered, sold, delivered, or used and subject to jeopardy determination as provided in Section 7698 if, in the judgment of the board, it is necessary to ensure payment of the tax with respect to the removal, entry, sale, delivery, or use of the motor vehicle fuel.(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7510 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7510.

7510.  Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 8126.(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 6 - Revocation of License|Section 7511.

7511.  It is unlawful for any person to operate in this state after a license has been revoked.(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7520 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 4 - Licenses and Bonds|ARTICLE 7 - Licensing of Locations|Section 7520.

7520.  Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state, the location of all offices or other places of business in this state, and any other information as the board may require.(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7651 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 5 - Determinations and Payments|ARTICLE 1 - Returns, Reports, and Payments|Section 7651.

7651.  Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of motor vehicle fuel removed, sold, or entered within this state during each calendar month, or that monthly period ended during that calendar month as the board may authorize, the amount of tax due for the month covered by the return, and other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the month following the monthly period to which it relates, together with a remittance payable to the Controller for the amount of tax due for that period less whatever amounts may have been paid theretofore for the same period because of returns, prepayment forms, and payments made on a weekly basis. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.(Amended by Stats. 2002, Ch. 459, Sec. 2. Effective January 1, 2003.)
CA Rev & Tax Code § 7652.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 5 - Determinations and Payments|ARTICLE 1 - Returns, Reports, and Payments|Section 7652.5.

7652.5.  (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, the following:(1) The name and license number of each person that is a position holder at each terminal it operates;(2) The amount of motor vehicle fuel received at each terminal it operates;(3) The identity of each position holder with respect to the rack removals of motor vehicle fuel from each terminal it operates and the volume and dates of the removals;(4) The amount of motor vehicle fuel stored at each terminal it operates;(5) The destination (by state) of all motor vehicle fuel removed at a terminal rack of each terminal it operates, to the extent that information has been provided to the terminal operator; and(6) Any other information required by the board for the proper administration of this part.The terminal operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.(b) Upon written approval of the board, a terminal operator may satisfy the requirements of subdivision (a) above by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the terminal operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a terminal operator to file reports as specified in subdivision (a).(Amended by Stats. 2002, Ch. 459, Sec. 3. Effective January 1, 2003.)
CA Rev & Tax Code § 7652.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 5 - Determinations and Payments|ARTICLE 1 - Returns, Reports, and Payments|Section 7652.7.

7652.7.  (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following:(1) The amount of motor vehicle fuel delivered to each terminal or refinery.(2) The location of the terminal or refinery where the motor vehicle fuel was delivered.(3) The date of delivery.(4) Any other information required by the board for the proper administration of this part.The pipeline operator and vessel operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.(b) Upon written approval of the board, a pipeline operator and vessel operator may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the pipeline operator and vessel operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a pipeline operator and vessel operator to file reports as specified in subdivision (a).(Amended by Stats. 2002, Ch. 459, Sec. 4. Effective January 1, 2003.)