California Revenue and Taxation Code ARTICLE 1 - Collection of Tax by Vendor

• Section 8732.
  A vendor of fuel the use of which is taxable under this part, who sells and delivers such fuel into a fuel tank shall, at...
• Section 8732.1.
  Without requiring the issuance of a vendor use fuel tax permit, the board may issue written authorization to a political subdivision of this state which...
• Section 8732.5.
  A vendor is relieved from liability to collect use fuel tax which became due and payable subsequent to July 1, 1958, insofar as the sales...
• Section 8733.
  The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.(Added by Stats. 1953, Ch. 1814.)
• Section 8734.
  The board may require vendors to submit at such times as it shall designate copies of the receipts given pursuant to Section 8732.(Added by Stats....
• Section 8735.
  The provisions of Chapters 4 to 9, inclusive, of this part shall apply to any vendor in the same manner as such provisions apply to...

Last modified: October 22, 2018