§ 1331.1. Privately Operated Passenger Automobile and Small Commercial Vehicles -when User's Permit and Tax Returns Are Not Required.

(a) General. Any person whose sole use of fuel is for the propulsion of a privately operated passenger automobile, a commercial vehicle with unladen weight of less than 7,000 pounds, a privately operated two-axle truck which the user has leased for a period of 30-days or less or a motor vehicle that is not a qualified motor vehicle operated by an interstate user in this State, in connection with an interstate trip is not required to secure a use fuel tax permit and is excused from the filing of a use fuel tax return with the board when either of the following conditions is met:

(1) all fuel used in this state, except fuel brought in to the state in the fuel tank of the vehicle, is purchased from a vendor in California who collects the tax from the user when delivering the fuel into the fuel tank of the user's vehicle, or

(2) that the flat rate fuel tax described in Regulation 1325 has been paid.

(b) Definitions.

(1) “Privately operated passenger automobile” includes a station wagon, but does not include a motor vehicle used for the transportation of persons for hire or compensation or designed, used, or maintained primarily for the transportation of property. A pickup truck used as an automobile for the private transportation of persons without the owner receiving compensation or profit for the transportation, is deemed to be a privately operated passenger automobile within the meaning of Section 8608 and Section 8752 of the Revenue and Taxation Code.

(2) “Commercial vehicle with unladen weight of less than 7,000 pounds” includes pickup trucks and other vehicles with an unladen weight of less than 7,000 pounds licensed as commercial vehicles.

(3) “Privately operated two-axle truck” means a two-axle truck in which the user does not transport persons or property for hire or compensation.

In determining whether a two-axle truck is leased for 30-days or less, the total number of consecutive days for which the same or a comparable vehicle is leased to the same lessee shall be counted. If the total number of such days exceeds 30, the truck, or trucks, shall be deemed leased for more than 30-days.

(c) Use of Fuel in More Than One Privately Operated Vehicle. If the conditions set forth in subdivision (a) of this regulation are met the user is not required to secure a use fuel tax permit and is relieved of filing of the use fuel tax returns even though the user operates more than one such vehicle using fuel subject to the use fuel tax. This is true whether or not the vehicle is, or the vehicles are, used for pleasure or in a business or profession, providing that the user is not also using such fuel in other motor vehicles which are not of the kind described in subdivision (a) of this regulation.

(d) Permit and Returns Required if Fuel from Bulk Storage is Used. Notwithstanding that a user's sole use of such fuel is in a vehicle of the kind described in subdivision (a) of this regulation or in a vehicle for which the flat rate fuel tax has been paid, the user must secure a permit and file use fuel tax returns if he is using such fuels from bulk storage acquired exempt from the use fuel tax.

HISTORY

1. New section filed 9-12-66; effective thirtieth day thereafter (Register 66, No. 31).

2. Amendment filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).

3. Amendment filed 6-12-74; effective thirtieth day thereafter (Register 74, No. 24).

4. Amendment filed 12-2-75; designated effective 1-1-75 (Register 75, No. 49).

5. Amendment filed 12-29-78; effective thirtieth day thereafter. Pursuant to Section 7051, Revenue and Taxation Code, order establishes operative date of 1-1-79 (Register 78, No. 52).

6. Amendment filed 10-13-83; effective thirtieth day thereafter (Register 83, No. 42).

7. Amendment of subsections (a) and (b) filed 5-1-85; effective thirtieth day thereafter (Register 85, No. 18).

8. Amendment of subsection (a) and new subsection (b)(4) filed 5-29-87; operative 6-28-87 (Register 87, No. 23).

9. Amendment of section and Note filed 4-20-99; operative 5-20-99 (Register 99, No. 17).

Note

Note: Authority cited: Section 9251, Revenue and Taxation Code. Reference: Sections 8603, 8608, 8619, 8620 and 8752, Revenue and Taxation Code.