Article 2. Imposition of Tax
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 1316. Exempt Uses of Fuel in Motor Vehicle.
- § 1316.5. Exemption Certificates. [Repealed]
- § 1317. Allowance of Credit or Refund of Tax Paid to Vendor.
- § 1318. Vendor's Liability for the Tax.
- § 1319. Vehicle Fuel Tank Deliveries Without Payment of Tax.
- § 1320. Vehicle Fuel Tank Deliveries for off-Highway Use.
- § 1321. Allowances for Pumping Liquefied Petroleum Gas.
- § 1322. Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks.
- § 1323. Passenger Carriers—Transit Partial Exemption.
- § 1324. Fuel Used with Systems Approved by the Air Resources Board. [Repealed]
- § 1325. Annual Flat Rate Fuel Tax.
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