§ 8732 A vendor of fuel the use of which is taxable under this part, who …
§ 8732.1 Without requiring the issuance of a vendor use fuel tax permit, the …
§ 8732.5 A vendor is relieved from liability to collect use fuel tax which …
§ 8733 The tax required to be collected by the vendor constitutes a debt …
§ 8734 The board may require vendors to submit at such times as it shall …
§ 8735 The provisions of Chapters 4 to 9, inclusive, of this part shall …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 3.5 > Article 1 - Collection of Tax by Vendor

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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