Chapter 1 General Provisions and Definitions
Chapter 2 Imposition of Tax
Chapter 2.5 Aircraft Jet Fuel Tax
Chapter 3 Exemptions
Chapter 4 Licenses and Bonds
Chapter 5 Determinations and Payments
Chapter 6 Collection of Tax
Chapter 7 Overpayments and Refunds
Chapter 8 Administration
Chapter 9 Records
Chapter 10 Distribution of Proceeds
Chapter 11 Violations
Chapter 12 Metropolitan Transportation Commission

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 - MOTOR VEHICLE FUEL TAX LAW

  • Abuse: means either of the following:

    California Welfare and Institutions Code 14043.1

  • Agency: means the Labor and Workforce Development Agency. See California Labor Code 18.5
  • Applicant: means an individual, including an ordering, referring, or prescribing individual, partnership, group, association, corporation, institution, or entity, and the officers, directors, owners, managing employees, or agents thereof, that apply to the department for enrollment as a provider in the Medi-Cal program. See California Welfare and Institutions Code 14043.1
  • apprentice: as used in this chapter , means a person at least 16 years of age who has entered into a written agreement, in this chapter called an "apprentice agreement" with an employer or program sponsor. See California Labor Code 3077
  • Appropriate volume of business: means a volume that is consistent with the information provided in the application and any supplemental information provided by the applicant or provider, and is of a quality and type that would reasonably be expected based upon the size and type of business operated by the applicant or provider. See California Welfare and Institutions Code 14043.1
  • Arrest: means any law enforcement action, including issuance of a notice to appear or notice of violation, which results in a criminal charge. See California Penal Code 1463
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Automated clearinghouse: means any federal reserve bank, or an organization established by agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and that authorizes an electronic transfer of funds between those banks or bank accounts. See California Insurance Code 45
  • Automated clearinghouse credit: means an automated clearinghouse transaction in which the taxpayer, through its own bank, originates an entry crediting the state's bank account and debiting its own bank account. See California Insurance Code 45
  • Automated clearinghouse debit: means a transaction in which any department of the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the taxpayer's bank account and crediting the state's bank account for the amount of tax. See California Insurance Code 45
  • Biochemical substance: means any biological or chemical agent that may be used as a weapon of mass destruction, including, but not limited to, any chemical warfare agent, weaponized biological agent, or nuclear or radiological agent, as these terms are defined in §. See California Labor Code 3212.85
  • blood-borne infectious disease: means a disease caused by exposure to pathogenic microorganisms that are present in human blood that can cause disease in humans, including those pathogenic microorganisms defined as blood-borne pathogens by the Department of Industrial Relations. See California Labor Code 3212.8
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Bonds: means indebtedness and securities of any kind or class, including bonds, notes, bond anticipation notes, and commercial paper. See California Revenue and Taxation Code 8501
  • Business address: means the location where an applicant or provider provides services, goods, supplies, or merchandise, directly or indirectly, to a Medi-Cal beneficiary. See California Welfare and Institutions Code 14043.1
  • Campus: shall include any campus or other installation maintained under the jurisdiction of the Regents of the University of California. See California Labor Code 3213
  • Campus department: means all members of the University of California Police Department who are assigned and serve on a particular campus. See California Labor Code 3213
  • capital paid-in: means :

    California Insurance Code 36

  • Child: means an individual under 18 years of age. See California Welfare and Institutions Code 18951
  • Child abuse: as used in this chapter means a situation in which a child suffers from any one or more of the following:

    California Welfare and Institutions Code 18951

  • City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • City: includes any city, city and county, district, including any enterprise special district, community service district, or community service area engaged in police protection activities as reported to the Controller for inclusion in the 1989-90 edition of the Financial Transactions Report Concerning Special Districts under the heading of Police Protection and Public Safety, authority, or other local agency (other than a county) which employs persons authorized to make arrests or to issue notices to appear or notices of violation which may be filed in court. See California Penal Code 1463
  • Commission: means the Public Utilities Commission created by Section 1 of Article XII of the California Constitution, and "commissioner" means a member of the commission. See California Public Utilities Code 20
  • Commission: means the Metropolitan Transportation Commission created by Title 7. See California Revenue and Taxation Code 8501
  • Commissioner: means the Insurance Commissioner of this State. See California Insurance Code 20
  • community program director: means the person, agency, or entity designated by the State Department of State Hospitals pursuant to Section 1605 of this code and §. See California Penal Code 1370
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Convicted: means any of the following:

    California Welfare and Institutions Code 14043.1

  • County: includes "city and county. See California Labor Code 14
  • County: includes city and county. See California Military and Veterans Code 13
  • county: includes "city and county". See California Penal Code 7
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Public Utilities Code 18
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: means the county in which the arrest took place. See California Penal Code 1463
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • Court: means the superior court or a juvenile forum established under §. See California Penal Code 1463
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • Debt due and owing: means 60 days have passed since a notice or demand for repayment of an overpayment or another amount resulting from an audit or examination, for a penalty assessment, or for another amount due to the department was sent to the provider, regardless of whether the provider is an institutional provider or a noninstitutional provider and regardless of whether an appeal is pending. See California Welfare and Institutions Code 14043.1
  • Department: means Department of Industrial Relations. See California Labor Code 19
  • department: means the State Department of Health Services. See California Welfare and Institutions Code 14062
  • Director: means Director of Industrial Relations. See California Labor Code 20
  • director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
  • duty belt: means a belt used for the purpose of holding a gun, handcuffs, baton, and other items related to law enforcement. See California Labor Code 3213.2
  • 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, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. See California Insurance Code 45
  • electronic funds transfer: means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to credit or debit an account. See California Revenue and Taxation Code 2503.1
  • Eligible county: means a county which meets both of the following requirements:

    California Revenue and Taxation Code 181

  • Eligible county: means a county that meets both of the following requirements:

    California Revenue and Taxation Code 194

  • Eligible county: means a county which meets both of the following requirements:

    California Revenue and Taxation Code 197

  • eligible entity: is a n entity that has registered apprentices with the division, including, but not limited to, public educational institutions, public and private nonprofit organizations, local workforce development boards specified in §. See California Labor Code 3110
  • Eligible property: means real property and any manufactured home which has received the homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986, and which is located in an eligible county. See California Revenue and Taxation Code 181
  • Eligible property: means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements:

    California Revenue and Taxation Code 194

  • Eligible property: means real property and any manufactured home, including any new construction which was completed or any change in ownership which occurred prior to October 17, 1989, which meets both of the following requirements:

    California Revenue and Taxation Code 197

  • Employee: includes the person injured and any other person to whom a claim accrues by reason of the injury or death of the former. See California Labor Code 3850
  • employer: means :

    California Labor Code 3300

  • Employer: includes insurer as defined in this division. See California Labor Code 3850
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
  • Fair market value: means "full cash value" or "fair market value" as defined in Section 110. See California Revenue and Taxation Code 194
  • Fair market value: means "full cash value" or "fair market value" as defined in Section 110. See California Revenue and Taxation Code 197
  • Family resource center: means an entity providing family-centered and family-strengthening services that are embedded in communities, culturally sensitive, and include cross-system collaboration to assist in transforming families and communities through reciprocity and asset development based on impact-driven and evidence-informed approaches with the goal of preventing child abuse and neglect and strengthening children and families. See California Welfare and Institutions Code 18951
  • Fedwire: means any transaction originated by the taxpayer and utilizing the national electronic payment system to transfer funds through federal reserve banks, pursuant to which the taxpayer debits its own bank account and credits the state's bank account. See California Insurance Code 45
  • Foreign: means not organized under the laws of this State, whether or not admitted. See California Insurance Code 27
  • Fraud: means an intentional deception or misrepresentation made by a person with the knowledge that the deception could result in some unauthorized benefit to himself or herself or some other person. See California Welfare and Institutions Code 14043.1
  • health facility: means a health facility as defined in subdivision (a), (b), (c), (m), or (n) of §. See California Labor Code 3212.87
  • immediate family: includes the spouse and children of the provider of service, the parents of the provider of service and their spouses, and the spouses of the children of the provider of service. See California Welfare and Institutions Code 14047
  • Individual dentist practice: means a dentist licensed by the Dental Board of California enrolled or enrolling in Medi-Cal as an individual provider who is a sole proprietor of his or her practice or is a corporation owned solely by the individual dentist and the only dentist practitioner is the owner. See California Welfare and Institutions Code 14043.1
  • Individual physician practice: means a physician and surgeon licensed by the Medical Board of California or the Osteopathic Medical Board of California enrolled or enrolling in Medi-Cal as an individual provider who is sole proprietor of his or her practice or is a corporation owned solely by the individual physician and the only physician practitioner is the owner. See California Welfare and Institutions Code 14043.1
  • injury: as used in this division , includes cancer, including leukemia, that develops or manifests itself during a period in which any member described in subdivision (a) is in the service of the department or unit, if the member demonstrates that he or she was exposed, while in the service of the department or unit, to a known carcinogen as defined by the International Agency for Research on Cancer, or as defined by the director. See California Labor Code 3212.1
  • Insurance agent: means a person authorized, by and on behalf of an insurer, to transact all classes of insurance other than life, disability, or health insurance, on behalf of an admitted insurance company. See California Insurance Code 31
  • International funds transfer: means any transaction originated by the taxpayer and utilizing "SWIFT" the international electronic payment system to transfer funds in which the taxpayer debits its own bank account, and credits the funds to a United States bank that credits the state's bank account. See California Insurance Code 45
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • Labor Commissioner: means Chief of the Division of Labor Standards Enforcement. See California Labor Code 21
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • licensee: means an insurer, agent, broker, or any other person who is required to be licensed by the department. See California Insurance Code 38.6
  • Location: means a street, city, or rural route address or a site or place within a street, city, or rural route address, and the city, county, state, and nine-digit ZIP Code. See California Welfare and Institutions Code 14043.1
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Penal Code 19.9
  • Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
  • Members of a fire department: includes , but is not limited to, an apprentice, volunteer, partly paid, or fully paid member of any of the following:

    California Labor Code 3212.85

  • month: means a calendar month, unless otherwise expressed. See California Penal Code 7
  • Multidisciplinary personnel: means a team of three or more people who are trained in the prevention, identification, management, or treatment of child abuse or neglect cases and who are qualified to provide a broad range of services related to child abuse or neglect. See California Welfare and Institutions Code 18951
  • negotiable paper: means checks, drafts, and money orders. See California Revenue and Taxation Code 2504
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Next property tax installment payment date: means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. See California Revenue and Taxation Code 194
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Revenue and Taxation Code 17
  • Oath: includes affirmation. See California Welfare and Institutions Code 16
  • Offense: means any infraction, misdemeanor, or felony, and any act by a juvenile leading to an order to pay a financial sanction by reason of the act being defined as an infraction, misdemeanor, or felony, whether defined in this or any other code, except any parking offense as defined in subdivision (i). See California Penal Code 1463
  • Parent: means a person who exercises care, custody, and control of the child as established by law. See California Welfare and Institutions Code 18951
  • Parking offense: means any offense charged pursuant to Article 3 (commencing with Section 40200) of Chapter 1 of Division 17 of . See California Penal Code 1463
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Permanent partial disability: means a permanent disability with a rating of less than 100 percent permanent disability. See California Labor Code 4452.5
  • Permanent total disability: means a permanent disability with a rating of 100 percent permanent disability only. See California Labor Code 4452.5
  • Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Labor Code 18
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Insurance Code 19
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Penal Code 7
  • preenrollment: includes the period of time during which an application package for enrollment, continued enrollment, or for the addition of or change in a location is pending. See California Welfare and Institutions Code 14043.1
  • Primary care services: means those general medical services, as determined by the director, which are not performed on an emergency, referral, or consulting basis. See California Welfare and Institutions Code 14076
  • Professionally recognized standards of health care: means statewide or national standards of care, whether in writing or not, that professional peers of the individual or entity whose provision of care is an issue recognize as applying to those peers practicing or providing care within a state. See California Welfare and Institutions Code 14043.1
  • property: includes both real and personal property. See California Penal Code 7
  • Provider: means an individual, partnership, group, association, corporation, institution, or entity, and the officers, directors, owners, managing employees, or agents of a partnership, group association, corporation, institution, or entity, that provides services, goods, supplies, or merchandise, directly or indirectly, including all ordering, referring, and prescribing, to a Medi-Cal beneficiary and that has been enrolled in the Medi-Cal program. See California Welfare and Institutions Code 14043.1
  • public educational institutions: includes local educational agencies, community colleges, the University of California, and the California State University. See California Labor Code 3110
  • referral: means (1) the referral of a recipient by a provider of service to any other provider of service. See California Welfare and Institutions Code 14047
  • Region: means the region comprising the commission's jurisdiction, prescribed by §. See California Revenue and Taxation Code 8501
  • Resolution of an investigation for fraud or abuse: means there is no documentation to indicate either that a charge or accusation has been filed against the provider and either (1) the investigation has not been active at any time during the previous 12 months or (2) the department has made a documented good faith effort and has been unable, for a period of 12 months, to contact an investigator or responsible representative of any agency investigating the provider. See California Welfare and Institutions Code 14043.1
  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Penal Code 7
  • Secretary: means the Secretary of Labor and Workforce Development. See California Labor Code 19.5
  • Sheriff: includes "marshal. See California Labor Code 25
  • specific place of employment: means the building, store, facility, or agricultural field where an employee performs work at the employer's direction. See California Labor Code 3212.88
  • Spouse: includes "registered domestic partner" as required by §. See California Labor Code 12.2
  • spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
  • State: means the State of California, unless applied to the different parts of the United States. See California Insurance Code 28
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
  • subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Labor Code 17
  • subscription: includes mark when the signer or subscriber cannot write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Military and Veterans Code 17
  • subscription: includes mark. See California Revenue and Taxation Code 18
  • subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Welfare and Institutions Code 17
  • surgical center: means a surgical clinic that is licensed under §. See California Welfare and Institutions Code 14132.1
  • Surplus line broker: means a person licensed under Section 1765 and authorized to do business under Chapter 6 (commencing with Section 1760) of Part 2 of Division 1. See California Insurance Code 47
  • testing: means a PCR (Polymerase Chain Reaction) test approved for use or approved for emergency use by the United States Food and Drug Administration to detect the presence of viral RNA. See California Labor Code 3212.87
  • Total fine or forfeiture: means the total sum to be collected upon a conviction, or the total amount of bail forfeited or deposited as cash bail subject to forfeiture. See California Penal Code 1463
  • Violation: includes a failure to comply with any requirement of the code. See California Labor Code 22
  • violent felony: means an offense specified in subdivision (c) of Section 667. See California Penal Code 1370
  • war: shall mean : (a) whenever Congress has declared war and peace has not been formally restored. See California Military and Veterans Code 18
  • will: includes codicil. See California Penal Code 7
  • willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7