California Revenue and Taxation Code ARTICLE 1.5 - Prepayment of Sales Tax on Motor Vehicle Fuel Distributions

• Section 6480.
  (a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the terms...
• Section 6480.1.
  (a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel exemption...
• Section 6480.2.
  (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to provide...
• Section 6480.3.
  The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected...
• Section 6480.4.
  (a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections 6480.1...
• Section 6480.6.
  (a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft jet...
• Section 6480.7.
  (a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is necessary...
• Section 6480.9.
  (a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be prepaid...

Last modified: October 22, 2018