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 2 - Use Fuel Tax › Section 1303 - Highway

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A highway includes a way or place, of whatever nature, within
				  the exterior boundaries of the state including a way or place within a federal
				  area, publicly maintained and open to the use of the public for purposes of
				  vehicular travel, notwithstanding private participation in the maintenance of
				  the way or place. It shall be presumed that a way or place is dedicated and
				  accepted as a highway when it is recognized as a part of its maintained highway
				  system by a proper public authority.
A way or place within a national or state forest which is
				  entirely privately maintained, or a road over which forest products are
				  transported in a national or state forest privately constructed or maintained
				  pursuant to an existing agreement with the public authority having jurisdiction
				  thereof will not be considered a highway notwithstanding the fact that it may
				  be declared by the public authority to be a part of its road system. (See
				  regulation 1316--Exempt Uses of Fuel in Motor Vehicles.)
A way or place is not a highway within the meaning of section
				  8605
				  of the Revenue and Taxation Code, during such times as it is closed by the
				  governmental authority to the use of the public regardless of the purpose for
				  which it is closed. A highway is open to the use of the public if vehicular
				  travel is permitted although subject to traffic controls.
1. New section
				  filed 2-19-58; effective thirtieth day thereafter (Register 58, No.
				  3).
2. Amendment filed 5-8-69; effective thirtieth day thereafter
				  (Register 69, No. 19).
3. Amendment filed 7-20-71 as procedural and
				  organizational; effective upon filing (Register 71, No.
				  30).
Note: Authority cited: Section
					 9251,
					 Revenue and Taxation Code. Reference: 8605, 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 1304 - User

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "user" includes:
(a) a subhaul operator who uses his vehicle
				in the performance of subcontract services for another contract
				operator,
(b) the lessee of a
				vehicle who purchases and supplies fuel used in the operation of the
				vehicle,
(c) the lessee of a
				vehicle who is qualified in writing by the board as a user of fuel which is
				purchased and supplied by the lessor of the vehicle, or
(d) the lessor of a vehicle who purchases and
				supplies the fuel used in the operation of that vehicle by the lessee unless
				the lessee is qualified as the user under (c) above.
The term "user" does not include the Government of the United
				  States or an instrumentality thereof
1. New section
				  filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57,
				  No.13).
2. Relettering and amendment of former subsection(c) to
				  subsection(d), and new subsection(c) filed 12-29-89; operative 1-28-90
				  (Register 90, No. 1).
Note: Authority cited: Section
					 9251,
					 Revenue and Taxation Code. Reference: Section
					 8608,
					 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 1305 - Fuel Tank

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A fuel tank includes a separate compartment of a cargo tank
				  used as a fuel tank and any auxiliary tank or receptacle of any kind from which
				  fuel is supplied for the propulsion of the vehicle whether or not such tank or
				  receptacle is directly connected to the fuel supply line of the
				  vehicle.
1. New section
				  filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57, No.
				  13).
Note: Authority cited: Sections
					 9251
					 and
					 8612,
					 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 1306 - Vendor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Vendor" includes a service station dealer, a broker or
				  distributor as defined under the Motor Vehicle Fuel License Tax Law, and a user
				  who sells fuel to others. "Vendor" also includes any person who sells fuel
				  delivered into the fuel tank of a motor vehicle through a pump equipped with a
				  key-lock meter which he supplies when he retains ownership of the fuel until it
				  is withdrawn and placed in the fuel tank, notwithstanding that the fuel is
				  placed in the fuel tank by the user. "Vendor" does not include a commission
				  agent who makes no sales of fuel to users on his own account, who sells fuel
				  title to which remains in the agent's principal until the fuel is delivered to
				  the user, and who bills the user in the name, and on the invoice, of the
				  principal for whom the agent sells the fuel. In such instances the agent's
				  principal is the vendor.
1. New
				  Sections 1306 and
				  1307 filed 9-17-59; effective
				  thirtieth day thereafter (Register 59, No. 16).
2. Amendment filed
				  10-30-75; effective thirtieth day thereafter (Register 75, No.
				  44).
Note: Authority cited for Sections
					 1306 and
					 1307: Section
					 9251,
					 Revenue and Taxation Code, and Chapters 1180, 1859 and 1968, Stats. 1959.
					 Reference: Section
					 8610,
					 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 1307 - Vendor's Permit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				General. A vendor who wishes to conduct business separately at different
				locations will be issued a permit for each place of business upon the filing of
				an application for a permit for each location. The permit shall be
				conspicuously displayed at the place of business of the vendor where fuel is
				sold and delivered to users. If a vendor is the holder of a single permit and
				has more than one such place of business but does not wish to conduct business
				separately at each location, duplicate copies of the permit will be supplied by
				the board so that the vendor may display the permit as required.
(b) Inactive Permits. Any person operating as
				a vendor of fuel in this State under the Use Fuel Tax Law must hold a valid
				vendor use fuel tax permit. Any person who is not operating as a vendor of fuel
				but who is holding a vendor use fuel tax permit must surrender the permit to
				the board for cancellation. The board may revoke the permit of any person found
				not to be operating as a vendor of fuel.
Upon either the discontinuance of operations as a vendor or
				  the sale of the business, a permit holder shall notify the board of such
				  discontinuance or sale and physically deliver the permit to the board for
				  cancellation. To be acceptable, the notice of the discontinuance or sale of the
				  business must be received by the board in one of the following ways:
(1) Either an oral or a written statement
				given to a board representative accompanied by delivery of the permit. If the
				permit is lost, destroyed, or otherwise unavailable for delivery to the board,
				the notice of discontinuance or sale must be in writing.
(2) Receipt by the board of the application
				for a vendor's permit from the successor of the business. Such application will
				serve to put the board on notice of the discontinuance of operations as a
				vendor by the predecessor.
Notice to another state agency of the discontinuance of
				  operations or the sale of a business does not constitute notice to the
				  board.
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 1308 - Wholesaler. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 3-1-95; operative 3-31-95 (Register 95, No. 9).
2. Repealer
				  filed 4-20-99; operative 5-20-99 (Register 99, No.
				  17).
Note: Authority cited: Section
					 9251,
					 Revenue and Taxation Code. Reference: Section
					 8616,
					 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 › Article 2 - Imposition of Tax › Section 1316.5 - Exemption Certificates. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-1-95; operative 3-31-95 (Register 95, No. 9).
2.
					 Repealer filed 4-20-99; operative 5-20-99 (Register 99, No.
					 17).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Sections
						8740,
						8741
						and
						9354.5,
						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 2 - Use Fuel Tax › Article 2 - Imposition of Tax › Section 1317 - Allowance of Credit or Refund of Tax Paid to Vendor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The tax paid to a vendor in this State may be applied by
					 the purchaser as a credit against the tax due from the purchaser on all fuel
					 used in this State in the reporting period in which the fuel, with respect to
					 which the tax was paid to the vendor, was used.
The amount of credit allowable is the amount of tax
					 separately stated or included in the selling price on the receipts (invoices)
					 issued by the vendor to the purchaser for purchases of fuel delivered into
					 vehicle fuel tanks. No tax credit may be taken for unauthorized payments of the
					 tax on fuel delivered into a storage facility other than a vehicle fuel tank.
					 To be entitled to the credit, a purchaser shall retain for inspection by the
					 Board all receipts (invoices) given by vendors showing the amount of tax paid
					 or included in the selling price, together with evidence of payment.
If within a reasonable period of time the purchaser has
					 accumulated surplus credits which have not been applied to payment of tax
					 liability under Section
					 8651
					 of the Revenue and Taxation Code, or if the purchaser ceases to be a user in
					 this State, a claim for refund as provided in Sections
					 9152 and
					 9153 of said code should be filed.
					 All claims for refund of overpayments shall be accompanied by the receipts
					 (invoices) obtained by the purchaser from the vendor and evidence of
					 payment.
1. New
					 section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register
					 57, No. 13).
2. Amendment filed 11-12-63; effective thirtieth day
					 thereafter (Register 63, No. 22).
3. Amendment filed 9-12-66;
					 effective thirtieth day thereafter (Register 66, No. 31).
4.
					 Amendment of section heading, text and NOTE filed 10-24-94; operative 11-23-94
					 (Register 94, No. 43).
5. Amendment of section heading, 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
						8651,
						8751.5,
						9151,
						9152
						and
						9153,
						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 › Article 2 - Imposition of Tax › Section 1319 - Vehicle Fuel Tank Deliveries Without Payment of Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A user who:
(a)
				  holds a valid use fuel tax permit,
(b) operates a motor vehicle within and
				  without the state, or qualifies for the exemption provided in Revenue and
				  Taxation Code section
				  8655,
				  and
(c) purchases in the state for
				  such operation fuel delivered into the fuel tank of such vehicle in quantities
				  that would result consistently in payment of substantially more tax to vendors
				  than the tax that would be imposed with respect to fuel used in the operation
				  of the vehicle within this state may secure from the board an authorization
				  which will permit the vendor of the fuel so purchased to sell and deliver such
				  fuel into the fuel tank of the vehicle without collecting the tax from the
				  user.
To secure the authorization the user shall apply to the
					 board therefore, furnishing a description of his operations sufficiently
					 detailed to demonstrate to the board that, in the absence of such
					 authorization, the amount of tax which would be paid by the user to vendors
					 would exceed that measured by the fuel consumed in the operation of the vehicle
					 in this state so that an overpayment of fuel tax by the user may be expected to
					 occur consistently.
Each user purchasing fuel in pursuance of this rule without
					 payment of the tax to his vendor shall certify to the vendor that the user has
					 complied with this rule and has secured authorization from the board so to
					 purchase the fuel. The certificate shall contain the use fuel tax permit number
					 of the user, together with his name and address. A single certificate may cover
					 transactions occurring after it has been furnished to the vendor so long as the
					 authorization remains in full force and effect.
1. New
					 section filed 9-20-57 as an emergency; designated effective 10-1-57 (Register
					 57, No. 16).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 1-9-58 (Register 58, No. 1).
3. Amendment
					 filed 12-16-70; effective thirtieth day thereafter (Register 70, No.
					 51).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Sections
						8607
						and
						8732,
						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 › Article 2 - Imposition of Tax › Section 1320 - Vehicle Fuel Tank Deliveries for off-Highway Use

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A user whose use of fuel is exempt from the tax under
					 Section 8653 because of the operation of
					 his vehicle exclusively off the highway, may be authorized by the board to
					 purchase fuel without payment of the tax to the vendor when the vendor delivers
					 the fuel into the fuel tank of the user's vehicle at the location where the
					 vehicle is operated exclusively off the highway. The user shall submit evidence
					 satisfactory to the board that he is eligible for the exemption and the
					 authorization.
The user shall execute and furnish to each vendor from whom
					 fuel is purchased a certificate for all fuel purchased without payment of the
					 tax to the vendor pursuant to the authorization of the board. The certificate
					 shall be in form substantially as follows:
"The purchaser hereby certifies that he is the holder of
					 valid California Use Fuel Tax Permit Number __________; that he has been issued
					 authorization by the State Board of Equalization permitting the purchase of
					 fuel delivered into the fuel tanks of vehicles operated by him exclusively off
					 the highway without paying the tax to the vendor; that the use of the fuel so
					 purchased is exempt from the Use Fuel Tax under Section
					 8607
					 of the Revenue and Taxation Code.
___________________________Name of Vendor
___________________________Purchaser
___________________________Address
Date__________."
1. New
					 section filed 9-17-59; effective thirtieth day thereafter (Register 59, No.
					 16).
Note: Authority cited: Sections
						8651,
						8732.5
						and
						9251,
						Revenue and Taxation Code, and Chapters 1180, 1859 and 1968, Stats.
						1959.
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 › Article 2 - Imposition of Tax › Section 1321 - Allowances for Pumping Liquefied Petroleum Gas

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Liquefied petroleum gas dealers who operate motor vehicles
					 propelled by liquefied petroleum gas subject to the use fuel tax shall be
					 allowed exemption from the tax under the provisions of Sections
					 8607
					 or
					 8652
					 of the Revenue and Taxation Code for the gallons of fuel used in pumping
					 operations involved in unloading liquefied petroleum gas from the cargo tanks
					 of the vehicles.
If a pump is operated by power take-off from the engine of
					 a motor vehicle which is propelled by liquefied petroleum gas and the cargo
					 tank of the vehicle has a water capacity of not greater than 2,500 gallons, the
					 allowance for the fuel used in pumping shall be at the rate of 1 ½
					 gallons per 1,000 gallons of fuel pumped.
If the user establishes to the satisfaction of the Board by
					 test checks of fuel used in pumping made under typical operating conditions
					 that rates of fuel consumption for the operation of his pumps are greater per
					 1,000 gallons of fuel pumped than the rate herein provided, the Board may allow
					 deductions for pumping at the greater rates so determined.
If the pump is operated by power take-off from the engine
					 of the motor vehicle propelled by liquefied petroleum gas and the cargo tank of
					 the vehicle has a water capacity greater than 2,500 gallons, the user shall
					 establish the pumping allowance by test checks made under typical operating
					 conditions.
All tests made by the user will be subject to review by the
					 Board. All detail and test data should be retained for inspection by the
					 Board.
1. New
					 section filed 2-20-62; effective 30th day thereafter; (Register 62, No.
					 4).
2. Amendment of first and fourth paragraphs filed 4-20-99;
					 operative 5-20-99 (Register 99, No. 17).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Sections
						8607
						and
						8652,
						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 › Article 2 - Imposition of Tax › Section 1322 - Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Users who operate motor vehicles powered by liquefied
					 petroleum gas supplied directly to the engine from the cargo tank of the motor
					 vehicle are authorized for the purpose of making tax returns to compute the
					 gallons used on a mile-per-gallon basis. The mile-per-gallon basis will be
					 determined by tests. The tests will be made by the user and will be subject to
					 review by the board. All detail and test data should be retained for inspection
					 by the board. This method of computing use is authorized only for the purpose
					 of making tax returns. Determinations may be imposed or refunds granted, if the
					 board upon audit of the user's accounts and records, or upon the basis of tests
					 made or other information determines that the return did not disclose the
					 proper amount of tax due. See regulation 1332 with respect to records on those
					 motor vehicles powered by fuel not supplied directly to the engine from the
					 cargo tank.
1. New
					 sections filed 2-20-62; effective thirtieth day thereafter (Register 62, No.
					 4).
2. Amendment filed 11-12-63; effective thirtieth day thereafter
					 (Register 63, No. 22).
3. Amendment filed 7-20-71 as procedural and
					 organizational; effective upon filing (Register 71, No.
					 30).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Section
						8607,
						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 › Article 2 - Imposition of Tax › Section 1323 - Passenger Carriers-Transit Partial Exemption

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions. Except where the context
				  otherwise requires, the following definitions govern the construction of this
				  regulation:
(1) "Transit service" means and is
				  limited to:
(A) The common carriage of
				  passengers by motor vehicle for compensation on an individual fare basis
				  between fixed termini, or over a regular route on any line or lines in urban
				  and suburban areas, or between cities in close proximity, or on any line or
				  lines owned and operated by a transit district, transit authority, or
				  city.
(B) The carriage of
				  passengers by motor vehicle by a transit district, transit authority, or city
				  in conformance with a demand-responsive transportation service.
(C) The carriage of persons by motor vehicle
				  by any private entity providing transportation services as a transit operator
				  as defined in subdivision (a)(2)(B) or (a)(2)(F) of this
				  regulation.
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 › Article 2 - Imposition of Tax › Section 1324 - Fuel Used with Systems Approved by the Air Resources Board. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-16-70; effective thirtieth day thereafter (Register 70, No.
					 51).
2. Repealer filed 12-2-75; designated effective 1-1-76
					 (Register 75, No. 49).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Sections
						8604,
						8613,
						8615,
						8651.6,
						8657,
						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 › Article 3 - Reports and Records › Section 1331 - Return of User

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each user of fuel except a user whose sole use of fuel is
					 for the propulsion of a privately operated passenger automobile as provided in
					 regulation 1331.1 is required to file a return for each calendar quarter (or
					 each reporting period if required by the board to make a return and payment of
					 tax for other than quarterly periods) on a form prescribed by the Board. A
					 return shall be filed with the board for each quarter (or reporting period)
					 even though no fuel was used during, or tax is due for, the quarter (or
					 reporting period).
Failure to receive a return form does not relieve the user
					 from the obligation of making a return to the board on or before the due date.
					 If a return form is not received, a user may make a written return to the board
					 setting forth the name, address, permit number, number of gallons of fuel used,
					 and quarter for which the return is due. The return together with a remittance
					 payable to "State Board of Equalization" for the amount of tax due shall be
					 filed with the board on or before the due date and will be accepted in lieu of
					 a return on the prescribed form.
1. Amendment
					 filed 7-20-71 as procedural and organizational; effective upon filing (Register
					 71, No. 30). For prior history, see Register 66, No. 31.
2.
					 Amendment of section heading, 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
						8751,
						8752,
						8753
						and
						8755,
						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 › Article 3 - Reports and Records › Section 1331.1 - Privately Operated Passenger Automobile and Small Commercial Vehicles-when User's Permit and Tax Returns Are Not Required

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Any person whose sole use of
				  fuel is for the propulsion of a privately operated passenger automobile, a
				  commercial vehicle with unladen weight of less than 7,000 pounds, a privately
				  operated two-axle truck which the user has leased for a period of 30-days or
				  less or a motor vehicle that is not a qualified motor vehicle operated by an
				  interstate user in this State, in connection with an interstate trip is not
				  required to secure a use fuel tax permit and is excused from the filing of a
				  use fuel tax return with the board when either of the following conditions is
				  met:
(1) all fuel used in this state, except
				  fuel brought in to the state in the fuel tank of the vehicle, is purchased from
				  a vendor in California who collects the tax from the user when delivering the
				  fuel into the fuel tank of the user's vehicle, or
(2) that the flat rate fuel tax described in
				  Regulation 1325 has been paid.
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 › Article 3 - Reports and Records › Section 1331.2 - 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
						8760,
						Revenue and Taxation Code. Reference: Sections
						8760
						and
						8762,
						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 › Article 3 - Reports and Records › Section 1331.5 - Weekly Returns and Payments of Vendor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a vendor is required to make returns and pay weekly the
					 tax required to be collected, he shall make his weekly return on Form
					 BT-401-V5, Vendor Use Fuel Tax Weekly Return.
The return for each calendar week shall be filed with the
					 Board on or before Wednesday of the following week and shall be accompanied by
					 a remittance for the amount of tax due.
The making of weekly returns and payments does not relieve
					 the vendor of the obligation to make a monthly return of all tax which he has
					 been required to collect during the month. To the extent that the tax liability
					 shown by the monthly return has been prepaid by payments accompanying weekly
					 returns, no further payment need accompany the monthly return.
Whenever a week falls in two calendar months the amount of
					 the tax collected during the portion of the week falling in each calendar month
					 shall be stated separately in the return, but the return may be accompanied by
					 a single remittance for the total tax collected during the
					 week.
1. New
					 section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register
					 57, No. 13).
2. Amendment filed 11-12-33; effective thirtieth day
					 thereafter (Register 63, No. 22).
Note: Authority cited: Sections
						9251 and
						8755 Revenue and Taxation Code.
						Reference: Chapter 556, Stats. 1963.
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 › Article 3 - Reports and Records › Section 1333 - Records of Vendors, Invoices and Receipts. [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). For prior history, see Register 64, No. 9.
2. Amendment
					 filed 12-2-75; effective thirtieth day thereafter (Register 75, No.
					 49).
3. Repealer filed 4-20-99; operative 5-20-99 (Register 99, No.
					 17).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Sections
						8732
						and
						9253,
						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 › Article 3 - Reports and Records › Section 1334 - Successor's Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  When Duty to Withhold Purchase Price Arises. The requirement that a successor
				  or purchaser of a business or stock of goods withhold a sufficient amount of
				  the purchase price to cover the tax liability of the seller arises only in the
				  case of the purchase and sale of a business or stock of goods under a contract
				  which provides for the payment to be made to the seller or to a person
				  designated by the seller of a purchase price consisting of money, property or
				  the assumption of liabilities or a combination of forms of consideration. The
				  liability of the successor can be no more than the amount of the purchase
				  price. This requirement does not arise in connection with other transfers of a
				  business such as assignments for the benefit of creditors, foreclosures of
				  mortgages, or sales by trustees in bankruptcy.
(b) Amounts to Which Liability Extends. The
				  liability of the successor or purchaser of a business or stock of goods extends
				  to taxes incurred with reference to the operation of the business by the
				  predecessor or any former owner, including the sale thereof, even though not
				  then determined against the former owner, to interest thereon to the date of
				  payment of the taxes, to penalties for nonpayment of taxes, and to penalties
				  for negligence or intentional disregard of the Use Fuel Tax Law or authorized
				  rules and regulations, or for fraud or an intent to evade the tax determined
				  and unpaid at the time of sale.
(c)
				  Release from Obligation. The purchaser of the business or stock of goods will
				  be released from further obligation to withhold the purchase price if the
				  purchaser obtains a certificate from the board stating that no taxes, interest,
				  or penalties are due from a predecessor. The purchaser will also be released if
				  he or she makes a written request to the board for a certificate and if the
				  board does not issue the certificate or mails to the purchaser a notice of the
				  amount of the tax, interest, and penalties that must be paid as a condition of
				  issuing the certificate within 60 days after the latest of the following dates:
(1) The date the board receives a written
				  request from the purchaser for a certificate.
(2) The date of the sale of the business or
				  stock of goods.
(3) The date the
				  former owner's records are made available for audit.
The certificate may be issued after the payment of all
					 amounts due under the Use Fuel Tax Law, according to the records of the board
					 as of the date of the certificate, or after the payment of the amounts,
					 including amounts not yet ascertained, is secured to the satisfaction of the
					 board.
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 › Article 3 - Reports and Records › Section 1335 - Relief of 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 use fuel tax, including any penalties and interest added to those use
					 fuel taxes, 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 4-20-99; operative 5-20-99 (Register 99, No. 17). For prior
					 history, see Register 57, No. 13.
2. Amendment of section and NOTE
					 filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Section
						8879,
						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 › Article 3 - Reports and Records › Section 1336 - 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 use fuel tax, 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
						9251,
						Revenue and Taxation Code. Reference: Section
						8880,
						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 3 - Diesel Fuel Tax › Article 1 - Definitions › Section 1411 - Highway

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Highway" means
				  a way or place, of whatever nature, within the exterior boundaries of the State
				  including a way or place within a Federal area, publicly maintained and open to
				  the use of the public for purposes of vehicular travel, including, but not
				  limited to, the shoulder and rest stops, notwithstanding private participation
				  in the maintenance of the way or place. It shall be presumed that a way or
				  place is dedicated and accepted as a highway when it is recognized as a part of
				  a maintained highway system by a public authority.
(b) A way or place within a national or state
				  forest which is entirely privately maintained, or a road over which forest
				  products are transported in a national or state forest privately constructed or
				  maintained pursuant to an existing agreement with the public authority having
				  jurisdiction thereof, shall not be considered a highway notwithstanding the
				  fact that it may be declared by the public authority to be a part of its road
				  system.
(c) A way or place is not a
				  highway within the meaning of Revenue and Taxation Code Section
				  60016,
				  during such times as it is closed by the governmental authority to the use of
				  the public regardless of the purpose for which it is closed. A highway is open
				  to the use of the public if vehicular travel is permitted although subject to
				  traffic controls.
1. New
					 chapter 3 (articles 1-7), article 1 (sections
					 1411-1413) and section filed
					 3-1-99; operative 3-31-99 (Register 99, No. 10). For prior history, see
					 Register 83, No. 16.
Note: Authority cited: Section
						60601,
						Revenue and Taxation Code. Reference: Section
						60016,
						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 3 - Diesel Fuel Tax › Article 1 - Definitions › Section 1413 - Tax-Paid Diesel Fuel and Ex-Tax Diesel Fuel

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Tax-paid diesel fuel" is the gallonage
				  of diesel fuel acquired with the California diesel fuel tax paid. An
				  acquisition of diesel fuel will be considered tax-paid only if it can be
				  supported by one of the following:
(1) A
				  sales invoice or contract which clearly states that the diesel fuel tax is
				  included in the invoice or contract and proof that the amount representing
				  diesel fuel tax has been paid, or
(2) A diesel fuel purchase receipt showing
				  that the amount paid for the fuel included the diesel fuel tax, or
(3) Other documentation showing that the
				  diesel fuel tax has been paid to the state.
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 3 - Diesel Fuel Tax › Article 2 - Imposition of Tax › Section 1421 - Successor's Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Duty to Withhold from the Purchase Price. The requirement that a successor or
				  purchaser of a business or stock of goods withhold a sufficient amount of the
				  purchase price to cover the tax liability of the seller, arises only in the
				  case of the purchase and sale of a business or stock of goods under a contract,
				  which provides for the payment to be made to the seller or to a person
				  designated by the seller of a purchase price consisting of money or property or
				  the assumption of liabilities and only to the extent thereof, and does not
				  arise in connection with other transfers of a business such as assignments for
				  the benefit of creditors, foreclosures of mortgages, or sales by trustees in
				  bankruptcy.
(b) Amounts to Which
				  Liability Extends. The liability of the successor or purchaser of a business or
				  stock of goods extends to amounts incurred with reference to the operation of
				  the business by the predecessor or any former owner, including the sale
				  thereof, even though not then determined against the former owner, which
				  include taxes, interest thereon to the date of payment of the taxes, and
				  penalties, including penalties for nonpayment of taxes, negligence, intentional
				  disregard, fraud, or intent to evade the tax.
(c) Release From Obligation. The purchaser of
				  the business or stock of goods will be released from further obligation to
				  withhold from the purchase price if the purchaser obtains a certificate from
				  the Board stating that no taxes, interest, or penalties are due from a
				  predecessor. The purchaser will also be released if he or she makes a written
				  request to the Board for a certificate and if the Board does not issue the
				  certificate or mail to the purchaser a notice of the amount of the tax,
				  interest, and penalties that must be paid as a condition of issuing the
				  certificate within 60 days after the later of the following dates:
(1) The date the Board receives a written
				  request from the purchaser for a certificate.
(2) The date the former owner's records are
				  made available for audit.
The certificate may be issued after the payment of all
					 amounts due, including taxes, interest, and penalties, according to the records
					 of the Board as of the date of the certificate, or after the payment of the
					 amounts, including amounts not yet ascertained, is secured to the satisfaction
					 of the Board.
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 3 - Diesel Fuel Tax › Article 2 - Imposition of Tax › Section 1422 - 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 diesel fuel tax, including any penalties and interest added to those
					 taxes, 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 3-1-99; operative 3-31-99 (Register 99, No. 10).
2.
					 Amendment of section and NOTE filed 6-11-2002; operative 7-11-2002 (Register
					 2002, No. 24).
3. Amendment filed 4-28-2003; operative 5-28-2003
					 (Register 2003, No. 18).
Note: Authority cited: Section
						60601,
						Revenue and Taxation Code. Reference: Section
						60210,
						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 3 - Diesel Fuel Tax › Article 2 - Imposition of Tax › Section 1422.1 - 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 diesel fuel tax, 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
					 4903 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
						60601,
						Revenue and Taxation Code. Reference: Sections
						60210.5
						and
						60501-
						60512,
						Revenue and Taxation Code; and Sections
						297,
						297.5 and
						308, Family
						Code.