§ 7653.2. — 7653.2. (Amended by Stats. 2018, Ch. 92, Sec. 188.)

California § 7653.2.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 2.: PART 2. MOTOR VEHICLE FUEL TAX LAW
• Ch. 5.: CHAPTER 5. Determinations and Payments
• Art. 1.: ARTICLE 1. Returns, Reports, and Payments

Text

On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 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 motor vehicle 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 Controller in the amount of tax due.

Legislative History

Amended by Stats. 2018, Ch. 92, Sec. 188. (SB 1289) Effective January 1, 2019.