California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 7659.5 — Any person required to make a prepayment pursuant to Section 7659.
• § 7659.6 — Any person required to make a prepayment pursuant to Section 7659.
• § 7659.7 — (a) If the failure to make a prepayment as described in Section 7659.
• § 7659.8 — Notification by the board, provided for in Section 7659.
• § 7659.9 — (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by t
• § 7659.91 — If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the perso
• § 7659.92 — (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telepho
• § 7659.93 — (a) Any return, report, declaration statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or for
• § 7660 — If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle fuel removals, entries or sales for the period for
• § 7661 — All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.
• § 7662 — If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10 percent penalty pro
• § 7663 — Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be given in the manner prescribed in Section
• § 7670 — If the board is not satisfied with the return made by any supplier, it may make a deficiency determination of the tax required to be paid by the supplier based upon information contained in the return
• § 7671 — The department shall give the supplier written notice of its determination.
• § 7672 — If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the a
• § 7673 — If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount of the determination shall be added ther
• § 7674 — All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.
• § 7675 — Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be given to the supplier withi
• § 7675.1 — In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the fo
• § 7676 — If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the n
• § 7698 — If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon
• § 7699 — If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier of notice of the determination, the determination bec
• § 7700 — The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710).
• § 7700.5 — In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the follo
• § 7701 — If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under this part, it may require the supplier to make returns and payment
• § 7702 — A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with Section 7651).
• § 7703 — Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to pay the full amount in accordance with the terms and conditions
• § 7704 — If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the supplier under Section 7701, the
• § 7705 — If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to be paid, a penalty of 5 percent shall be added thereto.
• § 7706 — All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Sec
• § 7707 — Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.
• § 7710 — Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670) may petition for a redetermination within 30
• § 7710.5 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 7711 — If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in his or her petition shall grant him or her an
• § 7711.5 — The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the h
• § 7712 — The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the supplier as prescribed by Section 7671.
• § 7713 — All determinations made by the board under this chapter are due and payable at the time they become final.
• § 7714 — In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties,
• § 7715 — All payments received by the board from suppliers under this part shall be deposited by the board for the Controller in the State Treasury and appropriate advices of those payments shall be transmitte
• § 7716 — The board shall notify the Controller of any and all determinations made pursuant to this chapter as well as the amounts self-determined under this part, and the Controller shall keep an appropriate r
• § 7726 — (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable on account of all motor vehicle fuel remov
• § 7727 — (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable.
• § 7728 — The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the unlicensed supplier by seizure and sale of proper
• § 7729 — At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and interest, or any part thereof, determined a
• § 7730 — In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the unlicensed supplier is indebted to the state in t
• § 7731 — The foregoing remedies of the state are cumulative.
• § 7732 — No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this part.
• § 7851 — If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the Controller may, not later than 10 years after
• § 7852 — After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their possession or under their control at the
• § 7853 — All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their possession, under their control, or owing by them.
• § 7854 — If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the
• § 7855 — (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, o
• § 7861 — The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.
• § 7862 — The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of California in a court of competent jurisdictio
• § 7863 — Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount which is actually due.
• § 7864 — In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.
• § 7865 — In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following: (a) The determination of the tax, the delinq
• § 7872 — (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition
• § 7881 — At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last recording or filing of a notice of state tax lie
• § 7882 — The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as a writ of execution.
• § 7883 — The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of executio
• § 7884 — The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided i
• § 7891 — Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall se
• § 7892 — Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest of record in the property in writing at least 20 days before the dat
• § 7893 — At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and
• § 7894 — The Controller may bid at the sale.
• § 7895 — If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall return the excess to the supplier and obtain a
• § 7916 — Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer’s delinquencies, the board shall pay to the Controller the amount so certified from the money deposited with the
• § 7931 — Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the Department of General Services, sell the pro
• § 7932 — He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation in the county in which the property to be sold is situated.
• § 7933 — The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale.
• § 7934 — The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of all expenses of the sale.
• § 7935 — At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property sold.
• § 7956 — Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to
• § 7957 — The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.
• § 7958 — All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer.
• § 7959 — Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the s
• § 7982 — The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an election by the State to pursue any remedy to the ex
• § 7983 — The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number und
• § 8 — Writing includes any form of recorded message capable of comprehension by ordinary visual means.
• § 80 — (a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period for that year as set forth in Section 1603 or Section 1
• § 81 — Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1 (commencing with Section 1601) of Part 3 may es
• § 8101 — The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly by the adding of the amount of the tax to the price of the
• § 8101.1 — For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdictio
• § 8101.5 — No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
• § 8101.6 — (a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.
• § 8101.7 — No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state, except any tax which is attributable to the d
• § 8102 — (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase that is satisfactory to the Controller.
• § 8103 — The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant
• § 8103.5 — Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon
• § 8104 — In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose.
• § 8104.5 — If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund, he may within that time file a written req
• § 8105 — All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the pur
• § 8106 — In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under Sectio
• § 8107 — No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
• § 8108 — If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be computed, allowed, and paid upon that refund of t
• § 8109 — (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller.
• § 8126 — If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth that fact in its records and certify the a
• § 8127 — The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his successors, administrators, executors, or assigns.
• § 8127.5 — When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is
• § 8128 — (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month following the month for which the overpayment was
• § 8128.1 — (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 8129 — The claim shall be in writing and shall state the specific grounds upon which it is founded.
• § 8130 — Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.
• § 8131 — (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 8146 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or en
• § 8147 — No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of
• § 8148 — Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against the Controller with respect to a claim under Article 1 of this chap
• § 8149 — If the board or the Controller fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice, consider the claim disallowed and
• § 8149.5 — Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged claim.
• § 8150 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3 (commencing with Section 8601), and Part 31 (c
• § 8151 — In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.
• § 8152 — A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought by or in the name of an assignee of the
• § 8171 — (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdictio
• § 8172 — In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in the place of trial.
• § 8173 — The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs
• § 8174 — (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous
• § 8191 — If the department determines that any amount has been illegally determined to be due from any person either by the person filing the return or by the department, the department shall set forth that fa
• § 82 — An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed during the regular filing period for that year as set forth in Secti
• § 8251 — The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe, adopt, and enforce rules and regulations relating to the adm
• § 8252 — The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
• § 8253 — The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators, and any other
• § 8254 — As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor vehicle fuel tax officials of other States,
• § 8255 — (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the Controller may furnish to such officials such information in t
• § 8256 — A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judic
• § 8257 — (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 5 (commencing with S
• § 8258 — (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effec
• § 8258.1 — A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions.
• § 8258.2 — (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit.
• § 8258.3 — Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253.
• § 8258.4 — Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by t
• § 826 — Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or managed by him, in the form prescribed b
• § 8260 — The board shall administer this article.
• § 8261 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 8262 — (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board.
• § 8263 — The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Motor Vehicle Fuel Tax
• § 8264 — The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers.
• § 8265 — (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees.
• § 8266 — The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers.
• § 8267 — The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination
• § 8268 — Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a
• § 8269 — (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim fo
• § 827 — The statement shall show specifically any information required by the board in order to assess State assessed property.
• § 8270 — (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any p
• § 8272 — (a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process exceeds the liability for which the levy is ma
• § 8273 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 8276 — For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 7507 or 7508 unless the board has mailed a notice preliminary to revocation or suspensi
• § 8277 — (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of Calif
• § 828 — Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request.
• § 829 — Failure of the board to demand or secure the property statement does not render any assessment invalid.
• § 830 — (a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by March 1, and shall be in such detail as the board may
• § 830.1 — Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for filing portions of the property statement as
• § 8301 — Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, vessel operator and every person dealing in, removing, transporting, or storing motor vehicle fuel
• § 8302 — (a) Each terminal operator shall keep the following information with respect to each rack removal of motor vehicle fuel at each terminal it operates: (1) The bill of lading or other shipping document.
• § 8303 — All records required by this chapter shall be available at all times for the inspection of the board or its representatives.
• § 8304 — Upon demand of the board or its representatives a highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel operator shall furnish a statement under oat
• § 831 — On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his possession concerning the value of State assessed property.
• § 832 — The board may call on any State department, board, bureau, or commission for any assistance it can render.
• § 833 — (a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by any person or entity acquiring this information pur
• § 834 — The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for which that information was obtained.
• § 8351 — The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law
• § 8352 — Subject to the provisions of any budget bill heretofore or hereafter enacted, the money deposited to the credit of the Motor Vehicle Fuel Account is hereby appropriated for expenditure, allocation, or
• § 8352.1 — The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the following purposes: (a) To pay the refunds authorized in this part, including refunds due on account of judg
• § 8352.2 — Subject to the provisions of this chapter, the money deposited to the credit of the Motor Vehicle Fuel Account shall be transferred to the State Transportation Fund, which is hereby created, as provid
• § 8352.3 — (a) Subject to Sections 8352 and 8352.
• § 8352.4 — (a) Subject to Sections 8352 and 8352.
• § 8352.5 — (a) (1) Subject to Sections 8352 and 8352.
• § 8352.6 — (a) (1) Subject to Section 8352.
• § 8352.8 — (a) The Conservation and Enforcement Services Account is hereby established as an account in the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code.
• § 8352.9 — The Controller shall withhold from any funds transferred pursuant to any section of this chapter an amount equal to the cost, as determined by the Department of Transportation, to the State Highway Ac
• § 8353 — By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business on the 23rd day of the same month, after payments of refunds and
• § 8359 — The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor Vehicle Fuel Account a sum not to exceed five thousand dollars ($5,000).
• § 8360 — The board may pay out of the appropriations made to it from the Motor Vehicle Fuel Account all expenses incurred in the prosecution before any court of this state of any person charged with the violat
• § 8401 — It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to do any of the following: (a) Obtain motor
• § 8402 — It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following: (a) Fail to pay the tax.
• § 8403 — It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to conduct any activities requiring a license under this part without a license or after a license ha
• § 8404 — (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade the determination of an amount due requi
• § 8405 — (a) Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a misdemeano
• § 8406 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discove
• § 8407 — (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due to the State of California and payable
• § 8500 — Except when the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
• § 8501 — As used in this chapter, the following definitions have the following meanings: (a) “Commission” means the Metropolitan Transportation Commission created by Title 7.
• § 8502 — The commission may impose, in addition to any other tax authorized by this division, a tax on the privilege of selling within the region, motor vehicle fuel, as defined by Section 7326.
• § 8503 — (a) Prior to imposing the tax, the commission shall adopt a regional transportation expenditure plan for the revenues derived from the tax.
• § 8504 — (a) Following the adoption by the commission of a regional transportation expenditure plan, the board of supervisors of each county and city and county in the region shall, upon the request of the com
• § 8505 — Upon approval of the measure by the margin of voters within the region voting at a local election as determined necessary by the California Constitution or other applicable statutory provisions, the c
• § 8506 — The commission shall contract with the State Board of Equalization for the administration of any tax imposed under this chapter, and the board shall be reimbursed for its actual cost in the administra
• § 8507 — The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.
• § 8508 — After deducting its cost of administering the tax, the State Board of Equalization shall periodically transmit the net revenues to the commission as promptly as possible.
• § 8509 — The net revenues received by the commission shall be expended only in accordance with the regional transportation expenditure plan adopted pursuant to Section 8503, except that the commission may dedu
• § 8510 — In order to be eligible for funds derived from the tax, project sponsors shall comply with all applicable commission rules and regulations including, but not limited to, those adopted pursuant to Sect
• § 8511 — The commission’s regional transportation expenditure plan shall include a process of ensuring periodic public review of the progress of the regional transportation expenditure plan and citizen oversig
• § 8512 — The commission may, by a two-thirds vote, amend the regional transportation expenditure plan after a minimum of two public hearings in accordance with Section 8511.
• § 8513 — (a) If requested to do so by the commission in its resolution calling for an election, the board of supervisors, as part of the ballot proposition to approve the imposition of the tax, shall include a
• § 8514 — (a) The bonds authorized by the voters concurrently with the approval of the tax may be issued at any time by the commission and shall be payable from the proceeds of the tax.
• § 8515 — Limited tax bonds shall be issued pursuant to a resolution adopted at any time by a two-thirds vote of the commission.
• § 8516 — (a) A resolution authorizing the issuance of bonds shall state all of the following: (1) The purposes for which the proposed debt is to be incurred, which may include all costs and estimated costs inc
• § 8517 — The bonds shall bear interest at a rate or rates not exceeding the maximum allowable by law, payable at intervals determined by the commission, except that the first interest payable on the bonds, or
• § 8518 — In the resolution authorizing the issuance of the bonds, the commission may also provide for the call and redemption of the bonds prior to maturity at the times and prices and upon other terms as spec
• § 8519 — The principal of, and interest on, the bonds shall be payable in lawful money of the United States at the office of the treasurer of the commission, or at other places as may be designated, or at both