California Revenue and Taxation Code ARTICLE 1 - User

  • Section 8701.
    Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.(Amended by Stats. 1995, Ch. 555, Sec....
  • Section 8702.
    Applications for permits shall be made to the board upon forms prescribed by the board.(Added by Stats. 1941, Ch. 38.)
  • Section 8703.
    On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue...
  • Section 8704.
    Whenever any user fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this...
  • Section 8705.
    It is unlawful for any person whose permit has been canceled or revoked to operate as a user of fuel in this State until he...
  • Section 8706.
    The board or its authorized representatives may impound the vehicles of a user whose permit has been revoked and who continues to use fuel after...
  • Section 8707.
    Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax...
  • Section 8708.
    The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip...

Last modified: October 22, 2018