§ 8651 (a) An excise tax is hereby imposed for the use of fuel at the …
§ 8651.4 (a) Notwithstanding the provisions of Section 8651, on or after …
§ 8651.5 Notwithstanding the provisions of Section 8651, on or after January …
§ 8651.6 (a) (1) Notwithstanding the provisions of Sections 8651 and …
§ 8651.7 (a) The owner or operator, except an interstate user, of a …
§ 8651.8 (a) Notwithstanding Section 8651, the excise tax imposed upon …
§ 8651.9 (a) Notwithstanding the provisions of Sections 8651, 8651.5, and …
§ 8652 No tax shall be imposed upon any user with respect to that fuel which …
§ 8653 No tax shall be imposed upon any user with respect to that fuel which …
§ 8653.1 No tax shall be imposed on any user with respect to fuel used in the …
§ 8654 No tax shall be imposed as to any fuel used in any motor vehicle …
§ 8655 (a) This section shall be known and may be cited as the …
§ 8655.5 (a) Commencing with the 1984-85 fiscal year, the Controller …
§ 8657 (a) Notwithstanding any provision of the Alcoholic Beverage …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 2 - Imposition of Tax

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Contract: A legal written agreement that becomes binding when signed.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • motor vehicle: includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. See California Revenue and Taxation Code 8603
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20