SECTIONS 8751-8755 - California Statutes

REVENUE AND TAXATION CODE

SECTION 8751-8755

8751. 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.

8751.5. If any user has paid the tax to a vendor who is the holder
of a valid vendor's permit issued under this part, he shall be
allowed a credit against the amount of tax due under Section 8751
with respect to that fuel on which the tax was paid to the vendor.

8752. (a) Except as provided in subdivision (b), on or before the
last day of the calendar month following each quarterly period, every
user shall, except as otherwise provided in Section 8608, file with
the board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the amount
of any tax due and any other information as the board may require to
carry out the purposes of this part. Returns shall be authenticated
in a form or pursuant to methods as may be prescribed by the board.
(b) This section shall not be applicable to any user whose sole
use of fuel subject to the tax imposed by this part is for the
propulsion of a privately operated passenger automobile, provided
that the fuel used in this state, except fuel brought into this state
in the fuel tank of the vehicle, is purchased from and delivered
into the fuel tank of the vehicle by a vendor holding a permit issued
under this part.

8753. The user shall accompany each return with a remittance
payable to the board for the amount of tax due.

8754. The board for good cause may extend for not to exceed one
month the time for making any return or paying any tax required under
this part. The extension may be granted at any time; provided, a
request therefor is filed with the board within or prior to the
period for which the extension may be granted.
Any user to whom an extension is granted shall pay, in addition to
the tax, interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
date on which the tax would have been due without the extension to
the date of payment.

8755. The board, if it deems it necessary in order to ensure
payment of the tax imposed by this part, or to facilitate the
administration of this part, may require returns and payment of the
tax to be made for designated periods other than quarterly periods.
On or before the last day of the calendar month following each
designated period, a return for the preceding designated period shall
be filed with the board in any form as the board may prescribe.