reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 3 - Exemptions › Section 1132 - Shipments Out of the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) Export. An export of motor
				  vehicle fuel is the delivery or shipment of fuel by the supplier from a point
				  in this state to a point outside of this state. The fuel is not exported if it
				  is diverted in transit or for any reason is not actually delivered out of this
				  state, regardless of documentary evidence held by the supplier respecting
				  delivery of the fuel to a carrier for out-of-state shipment or to a vessel
				  clearing for an out-of-state port.
(2) Carrier. A carrier means a person or firm
				  who is regularly engaged in the business of transporting for compensation
				  property owned by other persons and includes both common and contract carriers.
				  The carrier may be hired by either the purchaser or the
				  supplier.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 3 - Exemptions › Section 1133 - Exempt Distributions to Qualified Distributor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 5-25-62; effective thirtieth day thereafter (Register 62, No.
					 10).
2. Editorial correction filed 5-2-83 (Register 83, No.
					 19).
3. Amendment filed 4-1-86; effective thirtieth day thereafter
					 (Register 86, No. 14).
4. Repealer filed 6-11-2002; operative
					 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Sections
						7305
						and
						7401,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 3 - Exemptions › Section 1134 - Sales to the United States

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
Sales of motor vehicle fuel to the United States, its
					 agencies and instrumentalities are taxable, except when the motor vehicle fuel
					 is sold to the United States armed forces for use in ships or aircraft, or for
					 use outside this State. "Armed forces" include the Army, Navy, Air Force,
					 Marines, and Coast Guard.
To establish that a sale to the armed forces is exempt the
					 seller must obtain a certificate from the agency of the armed forces purchasing
					 the fuel that it is acquired for use (a) in ships, (b) in aircraft or (c)
					 outside the state. This certificate may be incorporated in the purchase order
					 or contract relating to the acquisition of the fuel by the governmental agency.
					 All such certificates should be retained by the seller for audit
					 purposes.
(b) Sales of
				  Ex-Tax Motor Vehicle Fuel.
A supplier licensed under the Motor Vehicle Fuel Tax Law
					 that makes sales of ex-tax motor vehicle fuel to the United States armed forces
					 for use in ships or aircraft, or for use outside this State, may claim an
					 exemption on its motor vehicle fuel tax return.
(c) Sales of Tax-Paid Motor Vehicle Fuel.
Any person who makes sales of tax-paid motor vehicle fuel
					 to the United States armed forces for use in ships or aircraft, or for use
					 outside this State, may file a claim for refund of the tax with the State
					 Controller.
1. Amendment
					 filed 9-17-59; effective thirtieth day thereafter (Register 59, No.
					 16).
2. Amendment filed 9-15-61 as an emergency; designated
					 effective 9-15-61. Certificate of Compliance included (Register 61, No.
					 18).
3. Amendment filed 11-12-63; effective thirtieth day thereafter
					 (Register 63, No. 22).
4. Amendment filed 7-20-71 as procedural and
					 organizational; effective upon filing (Register 71, No. 30).
5.
					 Editorial correction filed 5-2-83 (Register 83, No. 19).
6.
					 Amendment of section heading, section and NOTE filed 6-11-2002; operative
					 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Sections
						7401
						and
						8101,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 3 - Exemptions › Section 1135 - Distributions to Representatives of Foreign Governments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 3 - Exemptions › Section 1136 - Distributions to the State and Its Political Subdivisions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 3 - Exemptions › Section 1137 - Exempt Sales of Jet Fuel

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				  General. Sales of aircraft jet fuel for propulsion of aircraft are subject to
				  tax except sales to the following:
(1) A
				  common carrier by air engaged in the business of transporting persons or
				  property for hire or compensation under a certificate of public convenience and
				  necessity issued pursuant to the authority of the laws of this state, of the
				  United States or of any foreign government.
(2) A person engaged in the business of
				  constructing or reconstructing by manufacture or assembly of completed aircraft
				  or modifying, overhauling, repairing, maintaining or servicing of
				  aircraft.
(3) The armed forces of
				  the United States.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 4 - Deposits [Repealed] › Section 1146 - Deposits in Lieu of Security Bonds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 12-9-68; effective thirtieth day thereafter (Register 68, No.
					 47).
2. Amendment filed 11-5-82; effective thirtieth day thereafter.
					 (Register 82, No. 45).
3. Repealer of Article 4 (Section
					 1146) filed 5-9-84; effective
					 thirtieth day thereafter (Register 84, No. 19).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Section
						7489,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1151 - Monthly Return of Distributor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-15-48 as an emergency; effective upon filing (Register 11, No.
					 8).
2. Amendment filed 8-9-56 as an emergency; effective upon filing
					 (Register 56, No. 16).
3. Amendment filed 12-9-68; effective
					 thirtieth day thereafter (Register 68, No. 47).
4. Repealer filed
					 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Reference cited: Sections
						7651
						and
						7702,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1152 - Weekly Return of Distributor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-15-48 as an emergency; effective upon filing (Register 11, No.
					 8).
2. Amendment filed 8-9-56 as an emergency; effective upon filing
					 (Register 56, No. 16).
3. Amendment filed 12-9-68; effective
					 thirtieth day thereafter (Register 68, No. 47).
4. Repealer filed
					 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Reference cited: Section
						7701,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1153 - Processor's Return of Distribution. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-20-71 as procedural and organizational; effective upon filing (Register
					 71, No. 30).
2. Editorial correction of subsection (a) filed
					 12-16-83 (Register 83, No. 51).
3. Repealer filed 6-11-2002;
					 operative 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Section
						7651,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1154 - Owner's Return of Processing Transactions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 7-20-71 as procedural and organizational; effective upon filing (Register
					 71, No. 30).
2. Editorial correction of subsection (a) filed
					 12-16-83 (Register 83, No. 51).
3. Repealer filed 6-11-2002;
					 operative 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Sections
						7305,
						7354
						and
						7401,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1155 - Recipient's Return of Processing Transactions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Editorial
					 correction filed 12-16-83 (Register 83, No. 51).
2. Repealer filed
					 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Sections
						7305,
						7354
						and
						7401,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1156 - Monthly Report of Producer. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 4-14-72; effective thirtieth day thereafter (Register 72, No.
					 16).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1157 - Monthly Report of Broker. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 4-14-72; effective thirtieth day thereafter (Register 72, No.
					 16).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1160 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
					 23).
Note: Authority cited: Section
						7659.9,
						Revenue and Taxation Code. Reference: Sections
						7659.9
						and
						7659.92,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 5 - Returns and Payments › Section 1161 - Tax Paid Twice on Motor Vehicle Fuel

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A supplier who removes motor vehicle fuel
				  from a terminal rack on which a prior tax was paid to the state may either file
				  a claim for refund with the State Controller or in lieu of a refund take a
				  credit on its tax return.
(b)
				  Conditions to Allow a Credit on a Tax Return.
The credit will be allowed only if:
(1) A tax imposed on the motor vehicle fuel
				  by Revenue and Taxation Code Sections
				  7362
				  and
				  7363
				  was paid to the state by reporting the gallons on a tax return and was not
				  credited or refunded (the "first tax" or "first taxpayer");
(2) After imposition of the first tax,
				  another tax was imposed on the motor vehicle fuel by Revenue and Taxation Code
				  Sections
				  7362
				  and
				  7363
				  and was paid to the state by reporting the gallons on a tax return (the "second
				  tax" or "second taxpayer");
(3) The
				  person that paid the second tax to the state claims a credit on a tax return
				  filed within three months after the close of the calendar month in which the
				  second tax was reported to the state;
(4) The person that paid the first tax to the
				  State has met the reporting requirements of paragraph (c) of this section;
				  and
(5) A copy of the first
				  taxpayer's report and any copies of statements of subsequent seller must be
				  retained for inspection by the Board with the tax return on which the credit is
				  claimed.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1171 - Distributor's Inventory and Stock Record. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1172 - Producer's Stock Record. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1173 - Producer's Purchase Record. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1174 - Producer's Sales Record. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1175 - Broker's Purchase Record. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-15-61 as an emergency; designated effective 9-15-61. Certificate of
					 Compliance included (Register 61, No. 18).
2. Repealer filed
					 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1176 - Broker's Sales Record. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-15-61 as an emergency; designated effective 9-15-61. Certificate of
					 Compliance included (Register 61, No. 18).
2. Editorial correction
					 filed 12-16-83 (Register 83, No. 51).
3. Repealer filed 6-11-2002;
					 operative 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Section
						8304,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1177 - Records of Aircraft Jet Fuel Dealer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. An aircraft jet fuel dealer
				  shall maintain and make available for examination on request by the board or
				  its authorized representatives, records in the manner set forth at California
				  Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), aircraft jet fuel
				  dealers shall comply with the following requirements.
Aircraft jet fuel dealers shall maintain the
					 following:
(1) A complete record of
				  all sales or other dispositions of jet fuel including fuel used by the aircraft
				  jet fuel dealer.
(2) A record of
				  inventories, purchases, and tank gaugings or meter readings of jet
				  fuel.
(3) Sales Invoices.
(A) The aircraft jet fuel dealer shall
				  prepare a serially numbered paper or electronic invoice for each sale of jet
				  fuel. A single invoice covering multiple deliveries of fuel to the same
				  purchaser made during a period of time not to exceed a calendar month shall
				  constitute an invoice for each sale.
(B) If a multiple delivery invoice includes
				  both taxable and nontaxable sales, the invoice must show a segregation of the
				  taxable and nontaxable gallonage sold.
(C) A copy of the invoice shall be delivered
				  to the purchaser, and a copy retained by the aircraft jet fuel
				  dealer.
(D) A sales invoice shall
				  contain the following information:
1. The name
				  and address of the aircraft jet fuel dealer,
2. The name of the purchaser,
3. The date of the sale,
4. The number of gallons sold, the price per
				  gallon and the total amount of the sale, and
5. The amount of jet fuel tax, in the case of
				  a taxable delivery. The tax need not be separately stated if the invoice bears
				  the notation that the price includes
				  tax.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1 - Motor Vehicle Fuel Tax › Article 6 - Records › Section 1178 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				  taxpayer shall maintain and make available for examination on request by the
				  board or its authorized representatives, records in the manner set forth at
				  California Code of Regulations, Title 18, Section
				  4901
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), suppliers shall
				  comply with the following requirements. A supplier shall maintain complete
				  records of all rack removals, sales, imports and exempt dispositions including
				  exemption certificates, self-consumed fuel, inventories, purchases, receipts,
				  and tank gaugings or meter readings, of motor vehicle and any other fuel that
				  is required to be accounted for on the supplier's return or report. Such
				  records include but are not limited to:
(1)
				  Refinery Reports related to the production of motor vehicle fuel.
(2) Inventory reconciliation by
				  location.
(3) Storage inventory
				  reports.
(4) List of storage
				  locations.
(5) Tax returns from
				  other states to support export claims.
(6) Cardlock statements.
(7) Calculations or formulas to support
				  off-highway exempt usage.
(8) First
				  Taxpayer Reports.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1201 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Gallon" means
				  the United States gallon of 231 cubic inches, without adjustment of the
				  volumetric gallonage for temperature correction of the petroleum delivered into
				  the underground storage tank, except that temperature corrected gallonage to 60
				  degrees Fahrenheit will be accepted as the gallonage delivered when all of the
				  following conditions are met:
(1) The quantity
				  of petroleum delivered in a single delivery to a single location is 1,000 or
				  more gallons; and
(2) The delivery
				  of the petroleum is invoiced to the purchaser, and settlement is made by the
				  purchaser, based on the temperature corrected gallonage of the petroleum
				  delivered; or, if the delivery is to a tank location operated by the
				  manufacturer of the petroleum, the gallonage accounted for in the inventory
				  records of the manufacturer for the delivery location is maintained on a
				  temperature corrected basis; and
(3) Temperature correction is consistently
				  applied to all deliveries to the location over a period of 12 or more
				  consecutive months.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1205 - Feepayer; Rebuttable Presumption

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The fee is due from the owner of an underground storage
					 tank for which a permit is required pursuant to Section
					 25284
					 of the Health and Safety Code. There is a rebuttable presumption that the owner
					 of the real property is the owner of the underground storage tank located on
					 the property, even if the property is leased to another person. This
					 presumption may be overcome by showing that ownership of the tank rests with
					 someone other than the real property owner. Evidence to rebut the presumption
					 may include, but is not limited to, the following:
(a) The lessee installed the underground
				  storage tank at the location, and the lease agreement gives the lessee the
				  right to remove the tank at the termination of the lease, regardless of whether
				  the lessor's approval of the removal is required.
(b) The lessee installed the underground
				  storage tank at the location, and the lease agreement states that any
				  improvements installed by the lessee are the property of the lessee during the
				  term of the lease.
(c)
				  Documentation, such as a bill of sale, shows the transfer of ownership of the
				  tank to a person other than the real property owner.
(d) The underground storage tank is
				  depreciated on the state or federal income tax returns of a person other than
				  the real property owner.
(e) The
				  underground storage tank existed at the premises at the time the lease
				  agreement was signed, and the lease agreement specifies that the underground
				  storage tank is owned by and title thereto is vested in the lessee during the
				  term of the lease.
1. New
					 section filed 1-9-2001; operative 2-8-2001 (Register 2001, No.
					 2).
2. Change without regulatory effect amending section heading
					 filed 7-10-2012 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2012, No. 28).
Note: Authority cited: Section
						50152,
						Revenue and Taxation Code; and Section
						25299.42,
						Health and Safety Code. Reference: Section
						50107,
						Revenue and Taxation Code; and Sections
						25299.21,
						25299.41
						and
						25299.43,
						Health and Safety Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1212 - Liability for Fee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The fee
				  is imposed upon the owner of an underground storage tank for each gallon of
				  petroleum placed into the tank. The owner of the tank is liable for payment of
				  the fee regardless of whether the owner is the operator of the underground
				  storage tank and is liable for the fee even if the owner and operator have
				  entered into an agreement that requires the operator to pay the fee to the
				  board.
(b) The fee is due
				  regardless of whether the fee has previously been paid for gallons of petroleum
				  that were removed from an underground storage tank and placed into another
				  underground storage tank or redeposited into the same tank in which they were
				  previously stored.
(c) An owner is
				  liable for the fee on all gallons placed in the underground storage tank(s) he
				  or she owns. Where the owner requires a certain brand of fuel to be placed in a
				  tank and the operator also places a different brand of fuel in the tank, the
				  owner is liable for the fee on the gallons of both brands of fuel, even if
				  placing fuel of a different brand in the tank violates the lease between the
				  operator and owner.
(d) An owner is
				  liable for the fee even though the owner claims he or she did not know the fee
				  was due or was unable to obtain information from an operator as to the gallons
				  placed into the underground storage tank(s). As provided by subdivision (c) of
				  Section
				  50159
				  of the Revenue and Taxation Code, the board may provide to the feepayer
				  otherwise confidential information obtained from the operator of an underground
				  storage tank to the extent that this information is necessary for assessment,
				  administration, and verification of the fee.
1. New
					 section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
2.
					 Change without regulatory effect amending subsection (d) filed 7-10-2012
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2012, No. 28).
Note: Authority cited: Section
						50142,
						Revenue and Taxation Code; and Section
						25299.42,
						Health and Safety Code. Reference: Sections
						50107,
						50109
						and
						50159,
						Revenue and Taxation Code; and Sections
						25299.41
						and
						25299.43,
						Health and Safety Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1213 - Payment of Fee by Operator

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If
				  the board discovers that the fee has been paid by the operator, but the
				  notarized documents described in subdivisions (b)(1) and (b)(2) below have not
				  been filed with the board, the owner and operator will be given an opportunity
				  to request in writing that fee payments made by the operator be transferred to
				  the owner's account. Until such request is made, the owner remains liable for
				  payment of the fee, penalties, and interest without credit for fees paid by the
				  operator, and the operator may request a refund of the amounts paid pursuant to
				  Section
				  50140
				  of the Revenue and Taxation Code.
(b) For the convenience of the owner and
				  operator, and to facilitate payment of the fee by the operator on behalf of the
				  owner, the board shall mail fee returns and any notices for the owner's account
				  to the operator if both of the following conditions are met:
(1) The owner executes a notarized document
				  in the form shown below, requesting that the fee returns and all notices for
				  the owner's account be mailed to the operator. The owner must acknowledge in
				  the form that he or she is responsible for the fee if, for example, the
				  operator fails to make payment, pays the fee late, or underreports the gallons
				  on which the fee is based. The documents will remain in effect until the owner
				  advises the board and operator in writing of any change.
(2) The operator executes a notarized
				  document in the form shown below, acknowledging that he or she will pay the fee
				  and any related interest and penalty on behalf of the owner and will not file a
				  claim for refund of the fee based on the grounds that he or she was the
				  operator rather than the owner of the tank and, therefore, did not owe the fee.
				  The document will remain in effect until the operator advises the board and
				  owner in writing of any change.
Exhibits A and B are samples of the documents described in
					 (b)(1) and (b)(2) above.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Exhibit A - Statement of Underground Storage Tank Owner

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Exhibit A
STATEMENT OF UNDERGROUND STORAGE TANK
					 OWNER
(Title 18, California Code of Regulations, Section
					 1213)
Account No.: TK MT 44-______________________________
I hereby authorize the Board of Equalization to send all
					 notices and returns concerning the identified Underground Storage Tank
					 Maintenance Fee (Part 26, Division 2 of the Revenue and Taxation Code,
					 commencing with Section
					 50101) Account to the
					 following:
___________________________
Location of tanks(s)
							 STREET
CITY
COUNTY
___________________________
Name of Tank Operator
Area Code and
							 Phone Number
___________________________
Mailing Address of Tank
							 Operator
By executing this document, I/we understand that all
					 returns and notices regarding the above Underground Storage Tank Maintenance
					 Fee Account will be mailed to the tank operator identified above, but that I/we
					 am/are responsible for payment of all Underground Storage Tank Maintenance
					 Fees, penalties and interest due based on the gallons of petroleum placed in
					 the underground storage tank(s). I/we also acknowledge receipt of a copy of the
					 Board's Publication 88, Underground Storage Tank Fee.
___________________________
___________________________
Name of Tank Operator (Please
							 Print)
Area Code and Telephone Number
___________________________
Mailing Address of Tank
							 Owner
___________________________
___________________________
Signature of Tank
							 Owner
Date
___________________________
Title (owner, partner, corporate
							 officer)
___________________________
___________________________
Signature of Tank
							 Owner
Date
___________________________
Title (owner, partner, corporate
							 officer)
Attach Notary Statement Here
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Exhibit B - Statement of Underground Storage Tank Operator

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Exhibit B
STATEMENT OF UNDERGROUND STORAGE TANK
					 OPERATOR
(Title 18, California Code of Regulations, Section
					 1213)
Account No.: TK MT 44-______________________________
___________________________
Location of tanks(s)
							 STREET
CITY
COUNTY
___________________________
Name of Tank Owner
Area Code and
							 Telephone Number
___________________________
Mailing Address of Tank Owner
By executing this document, I/we understand that all
					 returns and notices regarding the above Underground Storage Tank Maintenance
					 Fee Account will be mailed to me/us, as the tank operator identified below. As
					 the operator of the underground storage tank, I/we acknowledge I/we am/are
					 paying the Underground Storage Tank Maintenance Fee on behalf of the tank owner
					 and will not apply for a refund of the fees on the basis that I/we am/are not
					 the owner of the tank and, therefore, do not owe the fees. I/we will notify
					 both the Board of Equalization and the tank owner of any changes affecting this
					 account. I also acknowledge receipt of a copy of the Board's Publication 88,
					 Underground Storage Tank Fee.
___________________________
___________________________
Name of Tank Operator (Please
							 Print)
Area Code and Telephone Number
___________________________
Mailing Address of Tank
							 Operator
___________________________
___________________________
Signature of Tank
							 Operator
Date
___________________________
Title (owner, partner, corporate
							 officer)
___________________________
___________________________
Signature of Tank
							 Operator
Date
___________________________
Title (owner, partner, corporate
							 officer)
Attach Notary Statement Here
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1214 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
					 23).
Note: Authority cited: Section
						50112.7,
						Revenue and Taxation Code. Reference: Sections
						50112.7
						and
						50112.9,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1220 - Exemption from Fee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The fee does not apply to:
(a) The State of California, or any agency or
				  department thereof.
(b) The United
				  States, its unincorporated agencies and instrumentalities.
(c) Any incorporated agency or
				  instrumentality of the United States wholly owned by the United States or by a
				  corporation wholly owned by the United States.
(d) Banks and other financial
				  institutions.
(e) Insurance
				  companies.
(f) Any person of Indian
				  descent who is entitled to receive services as an Indian from the United States
				  Department of the Interior when the underground storage tank is located upon an
				  Indian reservation, including rancherias, or any land held by the United States
				  in trust for any Indian tribe or individual Indian.
1. New
					 section filed 12-9-99; operative 1-8-2000 (Register 99, No.
					 50).
Note: Authority cited: Section
						50152,
						Revenue and Taxation Code; and Section
						25299.42,
						Health and Safety Code. Reference: Sections
						50107
						and
						50108,
						Revenue and Taxation Code; and Sections
						25299.20
						and
						25299.21,
						Health and Safety Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1248 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
					 of the fee, including any penalties and interest added to those fees, when that
					 liability resulted from the failure to make a timely return or a payment and
					 such failure was found by the board to be due to reasonable reliance on written
					 advice given by the board as described in California Code of Regulations, Title
					 18, Section
					 4902.
1. New
					 section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
2.
					 Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
Note: Authority cited: Section
						50152,
						Revenue and Taxation Code; and Section
						25299.42,
						Health and Safety Code. Reference: Section
						50112.5,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1249 - Innocent Spouse or Registered Domestic Partner Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A spouse or registered domestic partner claiming relief
					 from liability for the underground storage tank maintenance fee, interest,
					 penalties, and other amounts shall be relieved from such liability where all
					 the requirements set forth in California Code of Regulations, title 18, section
					 35055 are met.
1. New
					 section filed 5-18-2010; operative 6-17-2010 (Register 2010, No.
					 21).
2. Amendment of section and NOTE filed 3-19-2018 as an
					 emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government
					 Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. Amendment
					 of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
					 (Register 2018, No. 38). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
4. Amendment
					 of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
					 (Register 2018, No. 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Amendment of section and NOTE filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						50152,
						Revenue and Taxation Code. Reference: Section
						50112.6,
						Revenue and Taxation Code; and Sections
						297,
						297.5 and
						308, Family
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 1.5 - Underground Storage Tank Maintenance Fee › Article 1 - General Provisions and Definitions › Section 1271 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				  feepayer shall maintain and make available for examination on request by the
				  board or its authorized representatives, records in the manner set forth at
				  California Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), owners of underground
				  storage tanks shall comply with the following requirements.
An owner of underground storage tanks shall maintain
					 complete records of all tanks owned and all purchases of petroleum products
					 placed into underground storage tanks. Such records include but are not limited
					 to:
(1) Federal Income Tax Return
				  Depreciation Schedules or fixed asset and improvement listing.
(2) Property Tax Statements.
(3) Underground storage tank installation
				  records.
(4) Lease
				  agreements.
(5) Petroleum products
				  purchase invoices.
(6) Copy of
				  local agency permit and application for permit filed with the local
				  agency.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 2 - Use Fuel Tax › Section 1300 - Foreword. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. 1300 to
				  1335, inclusive, filed 11-17-48, designated to be effective January 1, 1949
				  (Register 14, No. 6).
2. Amendment filed 7-20-71 as procedural and
				  organizational; effective upon filing (Register 71, No. 30).
3.
				  Repealer filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
				  30).
4. Relocation of sections
				  1201-1271 from chapter 2 to
				  chapter 1.5 filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
				  18).
Note: 1300 to 1335, inclusive, issued under authority of
					 Section
					 9251,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 2 - Use Fuel Tax › Section 1301 - Fuel

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Fuel includes any combustible gas or liquid, by whatever name
				  the gas or liquid may be known or sold, of a kind used in an internal
				  combustion engine for the generation of power to propel a motor vehicle on the
				  highways, except fuel that is subject to the tax imposed by the Motor Vehicle
				  Fuel License Tax Law and the Diesel Fuel Tax Law. For example, fuel includes,
				  but is not limited to, liquefied petroleum gases, kerosene, distillate, stove
				  oil, natural gas in liquid or gaseous form, and alcohol fuels. "Alcohol fuel"
				  includes: ethanol (ethyl alcohol), methanol (methyl alcohol), or blends of
				  gasoline and alcohol (including any denaturant) containing 15 percent, or less,
				  gasoline by volume measured at 60 degrees Fahrenheit.
"Natural gas" means naturally occurring mixtures of
				  hydrocarbon gases and vapors consisting principally of methane whether in
				  gaseous or liquid form.
The taxable unit for compressed natural gas (gaseous form) is
				  100 cubic feet of gas measured at 14.73 pounds of pressure per square inch at
				  60 degrees Fahrenheit.
The taxable unit for liquid natural gas and other liquid
				  fuels is the United States gallon, which is 231 cubic inches. To convert liters
				  to gallons, the quantity of liters shall be multiplied by .26417 to determine
				  the equivalent quantity in gallons. The resulting figure should be rounded to
				  the nearest tenth of a gallon.
1. Amendment
				  filed 9-12-66; effective thirtieth day thereafter (Register 66, No.
				  31).
2. Amendment filed 12-16-70; effective thirtieth day thereafter
				  (Register 70, No. 51).
3. Amendment filed 5-20-80; effective
				  thirtieth day thereafter (Register 80, No. 21). For technical reasons, printed
				  in Register 80, No. 23.
4. Amendment filed 11-5-82; effective
				  thirtieth day thereafter (Register 82, No. 45).
5. Amendment of
				  section and NOTE filed 4-20-99; operative 5-20-99 (Register 99, No.
				  17).
Note: Authority cited: Section
					 9251,
					 Revenue and Taxation Code. Reference: Sections
					 7304,
					 8604,
					 8607,
					 8613,
					 8615
					 and
					 8651.6,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 2 - Use Fuel Tax › Section 1302 - Motor Vehicle

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Motor vehicle includes every self-propelled vehicle operated
				  or suitable for operation on the highways, including an overweight or oversize
				  vehicle operated on the highway under permit and a vehicle exempt from vehicle
				  registration under the Vehicle Code, except vehicles used exclusively upon
				  stationary rails or tracks.
1. New section
				  filed 11-17-48; designated effective 1-1-49 (Register 14, No. 6).
2.
				  Amendment filed 1-17-56; effective thirtieth day thereafter (Register 56, No.
				  2).
3. Amendment filed 9-12-66; effective thirtieth day thereafter
				  (Register 66, No. 31).
4. Amendment filed 12-9-68; effective
				  thirtieth day thereafter (Register 68, No. 47).
Note: Authority cited: Section
					 9251,
					 Revenue and Taxation Code. Reference: Section
					 8603,
					 Revenue and Taxation Code.