California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2. State Board of Equalization -Business Taxes |
Chapter 2. Use Fuel Tax |
Article 2. Imposition of Tax |
§ 1316. Exempt Uses of Fuel in Motor Vehicle. |
§ 1316.5. Exemption Certificates. |
§ 1317. Allowance of Credit or Refund of Tax Paid to Vendor. |
§ 1318. Vendor's Liability for the Tax. |
§ 1319. Vehicle Fuel Tank Deliveries Without Payment of Tax. |
§ 1320. Vehicle Fuel Tank Deliveries for off-Highway Use. |
§ 1321. Allowances for Pumping Liquefied Petroleum Gas. |
§ 1322. Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks. |
§ 1323. Passenger Carriers -Transit Partial Exemption. |
§ 1324. Fuel Used with Systems Approved by the Air Resources Board. |
§ 1325. Annual Flat Rate Fuel Tax. |