PART 31. DIESEL FUEL TAX LAW

60001-60709

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CHAPTER 1. General Provisions and Definitions

60001-60049.1

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CHAPTER 2. Imposition of Tax

60050-60064

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CHAPTER 3. Exemptions

60100-60108

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CHAPTER 4. Interstate Users

60110-60128

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ARTICLE 1. Definitions

60110-60114

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ARTICLE 2. Imposition of Tax

60115-60116

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ARTICLE 3. Licenses for Interstate Users

60120-60122

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ARTICLE 4. Administrative Provisions

60128

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CHAPTER 4.5. International Fuel Tax Agreement

60130

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CHAPTER 5. Licenses

60131-60190

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ARTICLE 1. Licenses for Suppliers

60131-60135

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ARTICLE 2. License for Exempt Bus Operator

60141-60143

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ARTICLE 2.5. License for Government Entity

60146

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ARTICLE 3. License for Ultimate Vendor

60151-60153

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ARTICLE 4. License for Highway Vehicle Operator and End Seller

60161-60163

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ARTICLE 5. Denial of License

60171-60173

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ARTICLE 6. Revocation of License

60180-60186

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ARTICLE 7. Licensing of Locations

60190

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CHAPTER 6. Determinations and Payments

60201-60366

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ARTICLE 1. Returns and Payments

60201-60212

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ARTICLE 1.1. Payment by Electronic Funds Transfer

60250-60253

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ARTICLE 2. Determination If No Return Made

60301-60304

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ARTICLE 3. Deficiency Determinations

60310-60317

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ARTICLE 4. Jeopardy Determinations and Weekly Payments

60330-60340

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ARTICLE 5. Redeterminations

60350-60356

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ARTICLE 6. Payment by Unlicensed Persons

60360-60366

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CHAPTER 7. Collection of Tax

60401-60496

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ARTICLE 1. Security for Tax

60401-60408

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ARTICLE 2. Suit for Tax

60421-60423

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ARTICLE 3. Lien of Tax

60441-60445

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ARTICLE 4. Warrant for Collection of Tax

60451-60453

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ARTICLE 5. Seizure and Sale

60461-60464

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ARTICLE 6. Successor Withholding and Liability

60471-60474

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ARTICLE 7. Miscellaneous Provisions

60491-60496

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CHAPTER 8. Overpayment and Refunds

60501-60581

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ARTICLE 1. Refunds on Certain Sales and Uses

60501-60512

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ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

60521-60525

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ARTICLE 3. Suit for Refund

60541-60548

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ARTICLE 4. Recovery of Erroneous Refunds

60561-60564

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ARTICLE 5. Cancellations

60581

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CHAPTER 9. Administration

60601-60637

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ARTICLE 1. Administration

60601-60611.4

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ARTICLE 2. The California Taxpayers’ Bill of Rights

60621-60637

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CHAPTER 10. Distribution of Proceeds

60651-60654

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CHAPTER 11. Violations

60701-60709

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