DIVISION 2. OTHER TAXES 6001-60709›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 1. Returns and Payments 8751-8755

§ 8751

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.

(Amended by Stats. 1995, Ch. 555, Sec. 23. Effective January 1, 1996.)

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California Revenue and Taxation Code

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