Chapter 1. Motor Vehicle Fuel Tax›Article 2. Imposition of Tax
§ 1121. Temperature-Corrected Distributions. [Repealed]
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7354, 7355, 7356 and 7356.5, Revenue and Taxation Code.
History
New section filed 9-15-61 as an emergency; designated effective 9-15-61. Certificate of Compliance included (Register 61, No. 18).
Amendment filed 5-14-65; effective thirtieth day thereafter (Register 65, No. 7).
Amendment of subsection (a) filed 7-20-71 as procedural and organizational; effective upon filing (Register 71, No. 30).
Amendment filed 12-26-75; effective thirtieth day thereafter. Note: Filing designates 1-1-76 as effective date (Register 75, No 52).
Amendment of subsections (a) (3), (a) (4) and (d), and new subsection (a) (7) filed 12-29-78; effective thirtieth day thereafter. Pursuant to Section 7051, Revenue and Taxation Code, order establishes an operative date of 1-1-79 (Register 78, No 52).
Editorial correction of subsection (c) (1) filed 12-16-83 (Register 83, No. 51).
Change without regulatory effect deleting subsection (a) (7) filed 4-4-86; effective thirtieth day thereafter (Register 86, No. 14).
Amendment of subsections (c) and (d), and repealer of subsection (e) filed 5-5-89; operative 6-4-89 (Register 89, No. 19).
Repealer filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
Get a plain-English answer with a citation back to this text.
Ask AI about this code