DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 6. Determinations and Payments 60201-60366›ARTICLE 1. Returns and Payments 60201-60212

§ 60201.4

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid diesel fuel owned by the person on November 1, 2017, the amount of the storage tax, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the board in the amount of tax due.

(Added by Stats. 2017, Ch. 5, Sec. 34. (SB 1) Effective April 28, 2017.)

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California Revenue and Taxation Code

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