reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7726.

7726. (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable on account of all motor vehicle fuel removed, sold, or entered by the supplier.
(b) The board shall forthwith ascertain as best it may the amount of motor vehicle fuel removed, sold, or entered and shall determine immediately the tax on the amount, adding to the tax a penalty of 25 percent of the amount of the tax, and shall give the unlicensed supplier notice of this determination as prescribed by Section 7671; provided, however, that where the board determines that failure to secure a license was due to reasonable cause, the penalty may be waived. The provisions of Sections 7699 and 7700 shall be applicable with respect to the finality of the determination and the right of the unlicensed supplier to petition for a redetermination.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7727.

7727. (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith ascertain as best it may the amount of motor vehicle fuel sold, or delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle, or sold and delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle, and shall determine immediately the tax on the amount and shall give the highway vehicle operator/fueler notice of this determination as prescribed by Section 7671. The determination shall include interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the date the backup tax applies until the date of remittance to the state. The provisions of Sections 7699 and 7700 shall be applicable with respect to the finality of the determination and the right of the highway vehicle operator/fueler to petition for a redetermination.
(b) A penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, shall be added to the tax.
(c) If both the penalty specified in this section and in Section 7405 are otherwise applicable, only the penalty totaling the greatest amount shall be imposed, and, the penalty specified in this section shall be imposed only if the amount of penalty exceeds any other applicable penalty.
(d) Where the board determines that the sale, delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle, or sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of untaxed motor vehicle fuel was due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty. A person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the request for relief is based.
(e) All administrative provisions contained in this part that apply to a supplier shall also be applicable to a highway vehicle operator/fueler.
(Amended by Stats. 2001, Ch. 429, Sec. 34. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7728.

7728. The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the unlicensed supplier by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7729.

7729. At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and interest, or any part thereof, determined against an unlicensed supplier.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7730.

7730. In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the unlicensed supplier is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 7706.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7731.

7731. The foregoing remedies of the state are cumulative.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 5 - Determinations and Payments › ARTICLE 7 - Payments by Unlicensed Persons › Section 7732.

7732. No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this part.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Security for Tax › Section 7851.

7851. If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the Controller may, not later than 10 years after the payment became delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the supplier, or owing any debts to the supplier. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller.
(Amended by Stats. 2000, Ch. 1053, Sec. 13. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Security for Tax › Section 7852.

7852. After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Controller consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.
(Amended by Stats. 1963, Ch. 780.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Security for Tax › Section 7853.

7853. All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person.
(Amended by Stats. 1972, Ch. 103.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Security for Tax › Section 7854.

7854. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
(Added by Stats. 1963, Ch. 780.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1 - Security for Tax › Section 7855.

7855. (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, or personal property belonging to a supplier or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any tax, interest, or penalties due from the supplier or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the Controller at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b).
(b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.
(c) The amount required to be withheld is the lesser of the following:
(1) The amount due stated on the notice.
(2) The sum of both of the following:
(A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person.
(B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy.
(d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following:
(1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights.
(2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the supplier or other person liable for the tax.
(3) Any other payments or credits due or becoming due the supplier or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise.
(e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice.
(Amended (as amended by Stats. 1999, Ch. 991) by Stats. 2000, Ch. 1053, Sec. 14.5. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1.5 - Suit for Tax › Section 7861.

7861. The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.
(Amended by Stats. 2000, Ch. 1053, Sec. 15. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1.5 - Suit for Tax › Section 7862.

7862. The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of California in a court of competent jurisdiction in the County of Sacramento.
(Added by Stats. 1959, Ch. 508.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1.5 - Suit for Tax › Section 7863.

7863. Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount which is actually due.
(Amended by Stats. 2000, Ch. 1053, Sec. 16. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1.5 - Suit for Tax › Section 7864.

7864. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.
(Amended by Stats. 1974, Ch. 1516.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 1.5 - Suit for Tax › Section 7865.

7865. In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following:
(a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
(b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
(c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
(Amended by Stats. 2000, Ch. 1053, Sec. 17. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 2 - Lien of Tax › Section 7872.

7872. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent;
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board;
(3) For amounts determined under Section 7698 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued;
(4) For all other amounts, the date the assessment is final.
(Amended by Stats. 1980, Ch. 600, Sec. 23.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 2.5 - Warrant for Collection of Tax › Section 7881.

7881. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the Controller or his authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part.
(Amended by Stats. 1980, Ch. 600, Sec. 26.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 2.5 - Warrant for Collection of Tax › Section 7882.

7882. The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy of and sale pursuant to a writ of execution.
(Amended by Stats. 1996, Ch. 872, Sec. 143. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 2.5 - Warrant for Collection of Tax › Section 7883.

7883. The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Controller, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 1996, Ch. 872, Sec. 144. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 2.5 - Warrant for Collection of Tax › Section 7884.

7884. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax.
(Added by Stats. 1959, Ch. 508.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Seizure and Sale › Section 7891.

7891. Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall seize any property, real or personal, of the supplier, and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any penalties, interest and any costs incurred on account of the seizure and sale.
(Amended by Stats. 2000, Ch. 1053, Sec. 18. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Seizure and Sale › Section 7892.

7892. Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest of record in the property in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the supplier or other person at his or her last known residence or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners:
(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold, a statement of the amount of the taxes, penalties, interest, and costs, the name of the supplier, and the further statement that unless the taxes, penalties, interest, and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice.
(Amended by Stats. 2000, Ch. 1053, Sec. 19. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Seizure and Sale › Section 7893.

7893. At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the supplier.
(Amended by Stats. 2000, Ch. 1053, Sec. 20. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 3 - Seizure and Sale › Section 7895.

7895. If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall return the excess to the supplier and obtain a receipt. If for any reason the receipt of the supplier is not available, the Controller shall deposit the excess moneys in an unclaimed property account, in trust for the supplier, subject to the order of the supplier, the supplier’s heirs, successors, or assigns.
(Amended by Stats. 2000, Ch. 1053, Sec. 21. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 4 - Collection of Tax From Deposited Security › Section 7916.

7916. Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer’s delinquencies, the board shall pay to the Controller the amount so certified from the money deposited with the board by the taxpayer or from the amounts received from the sale of bonds or other obligations deposited with the board by the taxpayer. Securities deposited with the board which have a prevailing market price may be sold by the board for the purposes of this section at private sale at a price not lower than the prevailing market price thereof.
(Amended by Stats. 1987, Ch. 38, Sec. 7.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 5 - Sale of State-Acquired Property › Section 7931.

7931. Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the Department of General Services, sell the property or any part thereof at private sale or at public auction.
(Amended by Stats. 2000, Ch. 1053, Sec. 22. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 5 - Sale of State-Acquired Property › Section 7932.

7932. He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation in the county in which the property to be sold is situated. If there is no newspaper of general circulation in the county, publication may be made by posting notice in three public places in the county 10 days prior to the date of sale.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 5 - Sale of State-Acquired Property › Section 7933.

7933. The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 5 - Sale of State-Acquired Property › Section 7934.

7934. The Controller shall distribute the proceeds of the sale in the following order:
(a) The payment of all expenses of the sale.
(b) The payment of all amounts due from the supplier under this part.
(c) The remainder to the General Fund of the state.
(Amended by Stats. 2000, Ch. 1053, Sec. 23. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 5 - Sale of State-Acquired Property › Section 7935.

7935. At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser free from any existing lien for amounts due under this part.
(Amended by Stats. 1943, Ch. 874.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 6 - Payment on Termination of Business › Section 7956.

7956. Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.
(Amended by Stats. 2000, Ch. 1053, Sec. 24. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 6 - Payment on Termination of Business › Section 7957.

7957. The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 6 - Payment on Termination of Business › Section 7958.

7958. All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier’s license to the board.
(Amended by Stats. 2000, Ch. 1053, Sec. 25. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 6 - Payment on Termination of Business › Section 7959.

7959. Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the sale or transfer, but only to the extent of the value of the property and business thereby acquired.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 7 - Miscellaneous Provisions › Section 7982.

7982. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 6 - Collection of Tax › ARTICLE 7 - Miscellaneous Provisions › Section 7983.

7983. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
(Added by Stats. 1998, Ch. 609, Sec. 13. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8101.1.

8101.1. For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway such person pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with or permission of, the United States Department of Agriculture.
(Added by Stats. 1967, Ch. 1682.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8101.5.

8101.5. No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
(Repealed and added by Stats. 1989, Ch. 1027, Sec. 8. Effective September 29, 1989. Operative January 1, 1990, by Sec. 9 of Ch. 1027.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8101.7.

8101.7. No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state, except any tax which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel operated by its owner on waters located on private property owned or controlled by him.
(Amended by Stats. 1971, Ch. 1400.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8102.

8102. (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase that is satisfactory to the Controller. The claim shall state the total amount of the fuel purchased by the claimant and the manner and the equipment in which the claimant has used the fuel. The claim shall state the total amount of motor vehicle fuel covered by the claim and if the motor vehicle fuel was exported, a statement that the claimant has proof of exportation. The claim shall state that the amounts claimed have not been previously refunded to the claimant and that there are no other claims outstanding for the amounts included in the current claim for refund. The claim shall not be under oath but shall contain, or be accompanied by, a written declaration that it is made under the penalties of perjury. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice.
(b) Each claim for refund under this section shall be made on a form prescribed by the Controller and shall be filed for a calendar year, except for claims relating to exportation of fuel. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to any motor vehicle fuel used, sold, or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the Controller may require the filing of claims for refund for other than yearly periods. Export claims may be filed at any time.
(Amended by Stats. 2003, Ch. 697, Sec. 2. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8103.

8103. The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed.
(Amended by Stats. 2003, Ch. 697, Sec. 3. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8103.5.

8103.5. Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code.
(Added by Stats. 1947, 1st Ex. Sess., Ch. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8104.

8104. In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of all right to the refund claimed on account of the transactions questioned. The examination may be made either through employees of the office of the Controller or of the office of the board. Supporting evidence of all purchases included in a claim for refund shall be maintained by the claimant for inspection by the Controller or the office of the board for four years after the date of refund.
(Amended by Stats. 2003, Ch. 697, Sec. 4. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8104.5.

8104.5. If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund, he may within that time file a written request with the Controller for an extension of time within which to apply for a refund. The request shall state the amount of fuel involved, the date of its purchase, and the manner and the equipment in which the fuel is intended to be used. Thereupon the Controller may extend the time within which an application for refund may be filed.
(Added by Stats. 1943, Ch. 459.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8105.

8105. All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. Any application filed after the time prescribed shall not be considered for any purpose by the Controller, the Treasurer, or the state.
(Amended by Stats. 2003, Ch. 605, Sec. 6. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8106.

8106. In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under Section 8101, credit may be given the supplier upon the supplier’s tax return, and the determination of the amount of tax shall be determined in accordance with any rules and regulations the board may prescribe.
(Amended by Stats. 2006, Ch. 364, Sec. 2. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8107.

8107. No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8108.

8108. If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be computed, allowed, and paid upon that refund of tax at the Pooled Money Investment Account’s Annual Yield Rate in effect on the date prior to the date that the interest on the refund of tax begins to accrue. Interest on the refund of tax shall begin to accrue on the 21st calendar day after the date that a properly completed claim for refund is received by the Controller. The interest shall accrue through the date the Controller refunds the tax. No interest shall be granted on credits taken on tax returns.
(Added by Stats. 1997, Ch. 76, Sec. 8. Effective July 16, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 1 - Refunds on Certain Sales › Section 8109.

8109. (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller.
(b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form or in substantially similar format, as prescribed by the Controller.
(Added by Stats. 1997, Ch. 76, Sec. 9. Effective July 16, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8126.

8126. If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth that fact in its records and certify the amount collected in excess of the amount legally due and the person from whom it was collected and certify the amount to the Controller for credit or refund. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.
(Amended by Stats. 2022, Ch. 474, Sec. 16. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8127.

8127. The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his successors, administrators, executors, or assigns.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8127.5.

8127.5. When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the Controller on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state.
(Added by Stats. 1996, Ch. 1087, Sec. 32. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8128.

8128. (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month following the month for which the overpayment was made, or with respect to determinations made under Article 3, 4, or 5 of Chapter 5 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 7676.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 7676 if a claim therefor is filed with the board before the expiration of the period agreed upon.
(Amended by Stats. 2000, Ch. 1053, Sec. 34. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8128.1.

8128.1. (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 9. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8129.

8129. The claim shall be in writing and shall state the specific grounds upon which it is founded.
(Added by Stats. 1941, Ch. 37.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 7 - Overpayments and Refunds › ARTICLE 2 - Claim for Refund › Section 8130.

8130. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the month following the period during which the overpayment is made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.
(Amended by Stats. 2000, Ch. 1053, Sec. 35. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)