California Revenue and Taxation Code Section 8751

CA Rev & Tax Code § 8751 (2017)  

The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.

(Amended by Stats. 1995, Ch. 555, Sec. 23. Effective January 1, 1996.)

Last modified: October 25, 2018