reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 1 - Valuation of Timberland and Timber › Section 1027 - U. S. Forest Service Timber Volumes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. U. S. Forest Service timber sale
				  contract holders shall report timber volumes harvested as hereinafter
				  provided.
(b) Scaled Volume
				  Billings. The Timber Sale Statement of Account (TSSA) is the basis for most U.
				  S. Forest Service billing statements. Timber volumes shall be reported for the
				  quarters reflected by the Timber Sale Statements of Account (e.g., April, May,
				  and June, 1980 TSSA volumes shall be reported for the second quarter of
				  1980).
(c) Lump-Sum Billings.
				  Timber volumes actually harvested, regardless of the volume purchased from, and
				  billed for by the U. S. Forest Service, shall be reported for the quarters in
				  which scaled. Timber sale contract holders must get and retain scaling data for
				  such volumes.
(d) Other Methods of
				  Reporting. Timber harvested pursuant to U. S. Forest Service timber sale
				  contracts may be reported on a basis other than (b) or (c), above, only if a
				  written description of the reporting basis to be used is submitted to and is
				  authorized by the Timber Tax Section prior to the due date of the return and
				  prior to reporting.
1. New
					 section filed 10-17-80; effective thirtieth day thereafter (Register 80, No.
					 42).
2. Editorial correction of NOTE filed 9-6-83 (Register 83, No.
					 37).
3. Change without regulatory effect amending subsection (d)
					 filed 11-10-2015 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2015, No. 46).
Note: Authority cited: Section
						15606,
						Government Code; Sections
						38108
						and
						38701,
						Revenue and Taxation Code. Reference: Sections
						38108
						and
						38115,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 2 - Timber Yield Tax-Administration › Section 1031 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Every
				  timber owner, timberland owner, timber operator, and person harvesting timber
				  for forest products purposes, shall keep adequate and complete records showing:
(1) Contractual or financial agreements
				  relative to the ownership and harvest of timber for forest products.
(2) Harvest locations for logged
				  timber.
(3) The basis for
				  adjustments to harvest values.
These records shall include the books of account ordinarily
					 maintained by the average prudent businessman engaged in the activity, together
					 with all bills, receipts, invoices, scaling records, tapes, or other documents
					 of original entry supporting the entries in the books of account as well as all
					 schedules or working papers used in connection with the preparation of tax
					 returns.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 11 - California Department of Tax and Fee Administration - Timber Yield Tax › Article 2 - Timber Yield Tax-Administration › Section 1032 - 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 timber yield 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
						38701,
						Revenue and Taxation Code. Reference: Section
						38454.5,
						Revenue and Taxation Code; and Sections
						297,
						397.5 and
						308, Family
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 12 - Racehorse Tax › Section 1042 - Livestock Head-Day Tax: Administration. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
				  of subsections (a) and (b) filed 11-1-72; effective thirtieth day thereafter
				  (Register 72, No. 45). For prior history, see Register 71, No.
				  46.
2. Amendment of subsection (a) filed 10-27-73; effective
				  thirtieth day thereafter (Register 73, No. 43).
3. Amendment of NOTE
				  filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
				  44).
4. Repealer filed 9-22-80; effective thirtieth day thereafter
				  (Register 80, No. 39).
5. Change without regulatory effect amending
				  chapter heading filed 5-15-2017 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2017, No. 20).
Note: Authority cited for Subchapter12: Section
					 15606,
					 Government Code. Reference for Subchapter 12: Part 11 (Sec.
					 5501 et seq.) and Part 12 (Sec.
					 5701 et seq.) of Division 1,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 12 - Racehorse Tax › Section 1045 - Administration of the Annual Racehorse Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Content and Arrangement of
				Board-Prescribed Racehorse Forms. The annual tax imposed by section
				5721
				of the Revenue and Taxation Code on the privilege of breeding, training, caring
				for, or racing racehorses in this state shall be administered as provided
				herein. A county assessor shall use board-prescribed racehorse forms. An
				assessor shall not change headings, shall not reduce the font size of text, and
				shall not change questions in, add questions to, or delete questions from the
				racehorse forms prescribed by the board. An assessor may add county-specific
				identifying information, such as the assessor's name and logo, the county's
				name and logo, and the assessor's contact information, to a board-prescribed
				racehorse form. An assessor may designate an area on a board-prescribed
				racehorse form as for assessor's use only and may delete, edit, or move an area
				on a board-prescribed racehorse form that is designated for assessor's use
				only. Subject to board approval, an assessor may also:
(1) Alter the size of a board-prescribed
				racehorse form to meet the needs of office procedures and facilities;
(2) Bold specific text or enlarge font sizes
				on a board-prescribed racehorse form; and
(3) Change the orientation of a
				board-prescribed racehorse form, for example, from portrait layout to landscape
				layout.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 12 - Racehorse Tax › Section 1046 - Horses Subject to AD Valorem Taxation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A horse over three years of age, or over four years of age in
				  the case of an Arabian horse, that, in the two previous calendar years, has
				  neither participated in a horserace contest on which parimutuel wagering is
				  permitted nor been used for breeding purposes in order to produce a racehorse
				  eligible to participate in a horse race contest on which parimutuel wagering is
				  permitted is not a racehorse within the meaning of part 12 of division 1 of the
				  Revenue and Taxation Code. Any such horse is subject to ad valorem taxation
				  unless otherwise exempt.
(a) A horse
				used for breeding purposes means a registered male animal that has serviced
				three or more registered females for the purpose of producing a racehorse
				during the two previous calendar years or a registered female animal that has
				been bred to a registered male for the purpose of producing a racehorse during
				the two previous calendar years.
(b) In order to qualify as a racehorse a
				horse must be registered or eligible to be registered with an agency recognized
				by the California Horse Racing Board. Agencies currently recognized are as
				follows:
Agency
Breed
The Jockey
						  Club..........................
..........................Thoroughbred
The American Quarter Horse
						  Association..........................
..........................Quarter
						  Horse
The United States Trotting
						  Association..........................
..........................Standardbred
The Appaloosa Horse
						  Club..........................
..........................Appaloosa
						  Horse
The Arabian Horse Registry of
						  America..........................
..........................Arabian
						  Horse
1. New section
				  filed 11-1-72; effective thirtieth day thereafter (Register 72, No.
				  45).
2. Amendment to subsection (b) filed 5-2-74; effective
				  thirtieth day thereafter (Register 74, No. 18).
3. Amendment filed
				  8-27-87; operative 9-26-87 (Register 87, No.
				  35).
Note: Authority cited: Section
					 15606,
					 Government Code; and Section
					 5781,
					 Revenue and Taxation Code. Reference: Sections
					 5703,
					 5710,
					 5711 and Part 12, Division 1,
					 Revenue and Taxation Code; and Sections
					 19409,
					 19413.5,
					 19416,
					 19416.5
					 and
					 19416.7,
					 Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 12 - Racehorse Tax › Section 1047 - Proper Classification of Racehorses

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If during the previous calendar year a
				racehorse subject to the tax imposed by section
				5721
				of the Revenue and Taxation Code falls into categories both as an animal used
				for breeding and as an active racehorse, the use producing the higher tax is
				controlling.
(b) If during the
				previous calendar year a stallion is used by the owner exclusively for purposes
				of servicing the owner's mares, the highest stud fee for such year shall be
				determined by reference to the highest stud fee charged by owners of comparable
				stallions on the open market.
1. New section
				  filed 11-1-72; effective thirtieth day thereafter (Register 72, No.
				  45).
California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 13 - Miscellaneous › Section 1051 - Extension of Time for Acts Required by Rule or Regulation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When any rule or regulation of the Board fixes the time for
				  the performance of any act by the assessor, county board of equalization,
				  assessment appeals board or other board, officer, or employee of a county or
				  local governmental entity, the time may be extended by the Board or its
				  Executive Director in the same manner and for the same periods as provided by
				  section
				  155
				  of the Revenue and Taxation Code for extension of a time fixed by
				  statute.
1. New
				  Subchapter (Section
				  1051) filed 1-4-67 as procedural
				  and organizational; effective upon filing (Register 67, No. 1).
2.
				  Repealer of NOTE filed 10-27-77; effective thirtieth day thereafter (Register
				  77, No. 44).
3. Amendment filed 11-30-82; effective thirtieth day
				  thereafter (Register 82, No. 49).
4. Change without regulatory
				  effect adding chapter heading and amending section heading and section filed
				  5-15-2017 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2017, No. 20).
Note: Authority cited: Section
					 15606,
					 Government Code. Reference: Section
					 155,
					 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 › Section 1100 - Foreword. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
				  §§
										1100 to
				  1176, inclusive, filed 3-15-48 as
				  an emergency (Register 11, No. 8).
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. Amendment of division heading 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.
5. Amendment
				  of division heading 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.
6. Amendment
				  of division heading 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.
7.
				  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).
8. Amendment of division heading 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: §§
											1100 to
					 1177, inclusive, issued under the
					 authority of Section
					 8251,
					 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 1 - General Provisions and Definitions › Section 1101 - Motor Vehicle Fuel

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Motor
				  vehicle fuel" includes aviation gasoline, gasohol, finished gasoline, gasoline,
				  gasoline blendstocks, and blended motor vehicle fuel.
"Motor vehicle fuel" does not include diesel fuel, jet
					 fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form,
					 or racing fuel. "Motor vehicle fuel" does not include ethanol (ethyl alcohol),
					 methanol (methyl alcohol), or blends of gasoline and alcohol (including any
					 denaturant) containing 15 percent, or less, gasoline.
(b) "Aviation gasoline" means all special
				  grades of gasoline that are suitable for use in aviation reciprocating engines
				  and covered by ASTM specification D 910 or military specification
				  MIL-G-5572.
(c) "Finished gasoline"
				  means all products (including gasohol) that are commonly or commercially known
				  or sold as gasoline and are suitable for use as a motor fuel, other than
				  products that have an ASTM octane number of less than 75 as determined by the
				  motor method.
(d) "Gasohol" means
				  all blends of gasoline and alcohol (including any denaturant) containing more
				  than 15 percent gasoline.
(e)
				  "Gasoline" means finished gasoline and gasoline blendstocks.
(f) "Gasoline Blendstocks"
(1) "Gasoline blendstocks" includes:
(A) Alkylate;
(B) Butane;
(C) Butene;
(D) Catalytically cracked gasoline;
(E) Coker gasoline;
(F) Ethyl tertiary butyl ether
				  (ETBE);
(G) Hexane;
(H) Hydrocrackate;
(I) Isomerate;
(J) Light naphtha;
(K) Methyl tertiary butyl ether
				  (MTBE);
(L) Mixed xylene (not
				  including any separated isomer of xylene);
(M) Naphtha;
(N) Natural gasoline;
(O) Pentane;
(P) Pentane mixture;
(Q) Polymer gasoline;
(R) Raffinate;
(S) Reformate;
(T) Straight-run gasoline;
(U) Straight-run naphtha;
(V) Tertiary amyl methyl ether
				  (TAME);
(W) Tertiary butyl alcohol
				  (gasoline grade) (TBA);
(X)
				  Thermally cracked gasoline;
(Y)
				  Toluene; and
(Z) Transmix
				  containing gasoline.
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 1 - General Provisions and Definitions › Section 1102 - Liquefied Petroleum Gases. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-17-59 as an emergency; designated effective 10-1-59 (Register 59, No.
					 16). Certificate of compliance - Section
					 11422.1,
					 Government Code, filed 9-17-59.
2. Repealer filed 11-12-63;
					 effective thirtieth day thereafter (Register 63, No.
					 22).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Chapter 438, Stats, 1963, and Sections
						7355
						and
						7356,
						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 1 - General Provisions and Definitions › Section 1103 - Blending or Compounding. [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 1 - General Provisions and Definitions › Section 1104 - Consignment for Sale. [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 69, No. 23.
2. Repealer
					 filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Additional authority cited: Section
						7305,
						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 1 - General Provisions and Definitions › Section 1105 - Tax-Paid Fuel and Ex-Tax Fuel

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  "Tax-paid fuel" is the gallonage of motor vehicle fuel acquired with the
				  California motor vehicle fuel tax paid. An acquisition of motor vehicle fuel
				  will be considered tax-paid only if it can be supported by one of the
				  following:
(1) A sales invoice or a contract
				  which clearly states that the motor vehicle fuel tax is included in the invoice
				  or contract and proof that the amount representing motor vehicle fuel tax has
				  been paid, or
(2) A motor vehicle
				  fuel purchase receipt showing that the amount paid for the fuel included the
				  motor vehicle fuel tax, or
(3)
				  Other documentation showing that the motor vehicle 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 1 - Motor Vehicle Fuel Tax › Article 1 - General Provisions and Definitions › Section 1106 - Tax-Paid Fuel Distributed. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 4-1-86; effective thirtieth day thereafter (Register 86, No. 14).
					 For history of former section, see Register 82, No. 30.
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,
						7356,
						7356.5,
						7401,
						7651,
						8106,
						8126,
						8128 and
						8129, 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 1 - General Provisions and Definitions › Section 1107 - Drip Gasoline Producer. [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 1 - General Provisions and Definitions › Section 1108 - Qualified Distributor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 8-26-99; operative 9-25-99 (Register 99, No. 35). For prior
					 history see Register 59, No. 16.
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
						7306,
						7401,
						7451,
						7486,
						7487,
						7671
						and
						7872,
						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 1 - General Provisions and Definitions › Section 1109 - Status of Limited Distributor's License. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 9-17-59 as an emergency; designated effective 10-1-59 (Register 59, No.
					 16). Certificate of Compliance - Section
					 11422.1,
					 Government Code, filed 9-17-59.
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 1 - General Provisions and Definitions › Section 1110 - Issuance of a Limited Distributor's License. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-17-59 as an emergency; designated effective 10-1-59 (Register 59, No.
					 16). Certificate of Compliance - Section
					 11422.1,
					 Government Code, filed 9-17-59.
2. Repealer filed 7-20-82; effective
					 thirtieth day thereafter (Register 82, No. 30).
Note: Additional authority cited: 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 1 - Motor Vehicle Fuel Tax › Article 1 - General Provisions and Definitions › Section 1111 - 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 an open to the use of the public for purposes
					 of vehicular travel, notwithstanding private participation in the maintenance
					 of the way or place.
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.
A way or place under the jurisdiction of the United States
					 Department of Agriculture within a national forest including private property
					 within or adjacent thereto, which way or place is open to public use, is a
					 highway but the tax is refundable on the fuel used in the operation of a motor
					 vehicle thereon by any person who for the use of such highway pays, or
					 contributes to, the cost of construction or maintenance of the way or place
					 pursuant to an agreement with, or permission of, the United States Department
					 of Agriculture. (See Section
					 8101.1,
					 Revenue and Taxation Code.)
A way or place is not a highway within the meaning of
					 Section 7319 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 12-9-68; effective thirtieth day thereafter
					 (Register 68, No. 47).
3. Change without regulatory effect amending
					 last paragraph and amending NOTE filed 6-5-2002 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2002, No. 23).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Section
						7319,
						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 1 - General Provisions and Definitions › Section 1112 - Off-Highway Use of Fuel. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 9-15-61 as an emergency; designated effective 9-15-61.
					 Certificate of Compliance included (Register 61, No. 18).
2.
					 Repealer filed 12-9-68; effective thirtieth day thereafter (Register 68, No.
					 47).
Note: Authority cited: Section
						8251,
						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 1 - General Provisions and Definitions › Section 1113 - Confines and Limits of a Construction Project. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-23-62; effective thirtieth day thereafter (Register 62, No.
					 6).
2. 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 1 - General Provisions and Definitions › Section 1114 - Book Transfers, in-Tank Transfers, Physical Exchanges and Settlements. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 11-4-97; operative 1-1-98 (Register 97, No. 45).
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,
						7651,
						7652,
						8301
						and
						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 1 - General Provisions and Definitions › Section 1115 - Pipeline Overages and Shortages. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 9-15-92; operative 10-15-92 (Register 92, No. 38).
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
						7352,
						7354,
						7356,
						7356.5,
						7651,
						7652,
						8126,
						8128,
						8129,
						8301
						and
						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 2 - Imposition of Tax › Section 1116 - Losses Prior to Distribution [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 2-26-69; designated effective 4-1-69 (Register 69, No. 9).
2.
					 Repealer filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Additional authority cited: Section
						7352,
						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 2 - Imposition of Tax › Section 1117 - Allowable Losses of Commission Agents. [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. Repealer filed 6-11-2002; operative 7-11-2002
					 (Register 2002, No. 24).
Note: Additional authority cited: Section
						7352,
						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 2 - Imposition of Tax › Section 1118 - Distribution of Commingled Fuel. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 4-1-86; effective thirtieth day thereafter (Register 86, No.
					 14).
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
						7304,
						7354,
						7401,
						7651,
						8301 and
						8305, 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 2 - Imposition of Tax › Section 1119 - Tax-Paid Motor Vehicle Fuel Blended, Compounded or Redistilled. [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. Repealer filed 6-11-2002; operative 7-11-2002
					 (Register 2002, No. 24).
Note: Additional authority cited: Section
						7354,
						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 2 - Imposition of Tax › Section 1120 - Returned Sales

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  When motor vehicle fuel included in a supplier's taxable removals, entries or
				  sales is returned to the supplier by the customer to whom it was sold and is
				  delivered into a refinery or an approved terminal's storage tank, the supplier
				  may either file a claim for refund with the State Controller or in lieu of the
				  refund take a credit on its tax return. The credit memorandum covering the
				  return of the motor vehicle fuel shall identify the gallonage returned as
				  either volumetric gallons or temperature corrected gallons based upon how the
				  tax was originally invoiced to the customer and shall separately state the
				  motor vehicle fuel tax.
(b) It
				  shall be presumed that the supplier purchased the motor vehicle fuel that was
				  returned as tax-paid motor vehicle fuel if the credit memorandum includes motor
				  vehicle fuel tax. For purposes of a refund or credit, it also shall be presumed
				  that the subsequent removal of the motor vehicle fuel from a terminal rack by
				  the supplier that received the returned motor vehicle fuel is made in the month
				  that the motor vehicle fuel was returned.
(c) Conditions to Allow a Credit on a Tax
				  Return.
The credit will be allowed only if:
(1) The returned motor vehicle fuel was
				  delivered into a refinery or an approved terminal storage tank.
(2) The credit is taken on a tax return filed
				  within three months after the close of the calendar month in which the motor
				  vehicle fuel is returned.
(3) The
				  supplier prepares a first taxpayer's report (as identified in Regulation 1161)
				  when the motor vehicle fuel is returned.
(4) A copy of the first taxpayer's report and
				  the credit memorandum 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 2 - Imposition of Tax › Section 1121 - Temperature-Corrected Distributions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 9-15-61 as an emergency; designated effective 9-15-61.
					 Certificate of Compliance included (Register 61, No. 18).
2.
					 Amendment filed 5-14-65; effective thirtieth day thereafter (Register 65, No.
					 7).
3. Amendment of subsection (a) filed 7-20-71 as procedural and
					 organizational; effective upon filing (Register 71, No. 30).
4.
					 Amendment filed 12-26-75; effective thirtieth day thereafter. Note: Filing
					 designates 1-1-76 as effective date (Register 75, No 52).
5.
					 Amendment of subsections (a) (3), (a) (4) and (d), and new subsection (a) (7)
					 filed 12-29-78; effective thirtieth day thereafter. Pursuant to Section
					 7051,
					 Revenue and Taxation Code, order establishes an operative date of 1-1-79
					 (Register 78, No 52).
6. Editorial correction of subsection (c) (1)
					 filed 12-16-83 (Register 83, No. 51).
7. Change without regulatory
					 effect deleting subsection (a) (7) filed 4-4-86; effective thirtieth day
					 thereafter (Register 86, No. 14).
8. Amendment of subsections (c)
					 and (d), and repealer of subsection (e) filed 5-5-89; operative 6-4-89
					 (Register 89, No. 19).
9. Repealer filed 6-11-2002; operative
					 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Sections
						7354,
						7355,
						7356
						and
						7356.5,
						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 - Motor Vehicle Fuel Tax › Article 2 - Imposition of Tax › Section 1122 - Conversion Factor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For reporting purposes, all measurements must be in terms
					 of gallons. To convert liters to gallons, the quantity of liters shall be
					 multiplied by .26417 to determine the equivalent quantity in gallons. The
					 resulting figure shall be rounded to the nearest tenth of a
					 gallon.
1. New
					 section filed 5-20-80; effective thirtieth day thereafter (Register 80, No.
					 21). For technical reasons, printed in Registered 80, No. 23.
2.
					 Change without regulatory effect amending NOTE filed 6-5-2002 pursuant to
					 section 100, title 1, California Code of
					 Regulations (Register 2002, No. 23).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Sections
						7315,
						7360,
						7392,
						7651,
						7652.5
						and
						7652.7,
						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 2 - Imposition of Tax › Section 1124 - 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 motor vehicle fuel tax and aircraft jet 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 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register
					 2003, No. 18).
Note: Authority cited: Section
						8251,
						Revenue and Taxation Code. Reference: Section
						7657.1,
						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 2 - Imposition of Tax › Section 1124.1 - 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 motor vehicle 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
						8251,
						Revenue and Taxation Code. Reference: Section
						7657.5,
						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 - Motor Vehicle Fuel Tax › Article 2 - Imposition of Tax › Section 1125 - Two-Party Exchange

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General. In a typical two-party exchange, two suppliers who own motor vehicle
				  fuel in terminals, i.e., who are position holders (pursuant to Section
				  7332
				  of the Revenue and Taxation Code), agree to give each other access to the motor
				  vehicle fuel each owns. Both suppliers have customers in the same terminal
				  areas. One supplier (the delivering supplier) owns fuel in one terminal, and
				  the other supplier (the receiving supplier) owns fuel, usually in a different
				  terminal. Each supplier agrees to exchange fuel it owns for fuel the other
				  supplier owns. A two-party exchange contract allows each supplier to have rack
				  removal capability at a terminal where the other supplier is a position holder,
				  in order to supply fuel to its customers in that terminal area. The receiving
				  supplier takes the place of the delivering supplier when the motor vehicle fuel
				  is removed from the terminal at the rack. A two-party exchange may involve fuel
				  held in terminals located in one or more states and may involve one or more
				  types of fuel. For purposes of this regulation, however, at least one of the
				  terminals involved in a two-party exchange must be located in this state, and
				  the requirements for reporting transactions to the Board pursuant to this
				  regulation pertain only to transactions involving terminals located in this
				  state.
(b) Definitions.
(1) Notwithstanding Section
				  7337
				  of the Revenue and Taxation Code, "two-party exchange" means a transaction,
				  other than a sale, that occurs at the time of removal of motor vehicle fuel
				  across the rack and that meets all the following conditions:
(A) The terminal operator, delivering
				  supplier, and the receiving supplier are each registered with the Board to file
				  electronically and have filed electronically with respect to the subject
				  two-party exchange; and
(B) The
				  terminal operator treats the receiving supplier in its books and records as the
				  person that removes the motor vehicle fuel across a terminal rack for purposes
				  of reporting the two-party exchange to the Board; and
(C) The two-party exchange is the subject of
				  a written contract between the delivering supplier and the receiving supplier,
				  acceptable evidence of which includes, but is not limited to, exchange
				  statements, exchange differential invoices, exchange reconciliations, or any
				  other similar writing between the parties; and
(D) All of the reporting requirements set
				  forth in subdivisions (d) and (e) of this section are met.
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 1131 - Natural Gasoline Sales to Licensed Distributors. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Originally published 3-20-48 (Register 11, No. 8).
2. Amendment
					 filed 10-24-49 as an emergency (Register 18, No. 4).
3. Amendment
					 filed 9-17-59 as an emergency; designated effective 10-1-59 (Register 59, No.
					 16). Certificate of Compliance - Section
					 11422.1,
					 Government Code, filed 9-17-59.
4. Repealer filed 6-11-2002;
					 operative 7-11-2002 (Register 2002, No. 24).
Note: Additional authority cited: Chapters 1180, 1859 and
						1968, Stats. 1959.