Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.
PermitsUser
Section § 8701
If you want to use fuel in this state, you must get a special permit for the fuel tax.
fuel user use fuel tax fuel tax permit
Section § 8702
To get a permit, you need to apply using the specific forms provided by the board.
Applications for permits shall be made to the board upon forms prescribed by the board.
permit application forms prescribed board requirements
Section § 8703
This law states that when someone applies and provides the necessary security deposit as required, they can receive a use fuel tax permit. This permit allows them to use taxable fuel. The permit remains valid until it's canceled or revoked.
On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue to the applicant a use fuel tax permit authorizing the applicant to become a user of fuel taxable under this part. The permit is valid until canceled or revoked.
use fuel tax permit application process fuel taxable
Section § 8704
If a user doesn't follow the rules set by the board, the board can revoke their permit. Before doing this, the board must give the user at least 10 days' written notice about a hearing. This notice will tell the user when and where the hearing will be and ask them to explain why their permit shouldn't be revoked. The notice can be delivered in person or mailed.
Whenever any user fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the board upon hearing, after giving the user at least 10 days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his permit should not be revoked, may revoke the permit held by him. The notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
permit revocation non-compliance user obligations
Section § 8705
If your fuel permit in California has been canceled or revoked, it's illegal for you to continue using fuel until you've taken all the necessary steps to comply with the law and have either gotten a new permit or had your old permit reinstated.
It is unlawful for any person whose permit has been canceled or revoked to operate as a user of fuel in this State until he has fully complied with the provisions of this part and has been issued a new permit or his permit has been reinstated.
fuel permit canceled permit revoked permit
Section § 8706
If your fuel permit gets revoked and you keep using fuel, the board can take your vehicle. They'll hold onto it until you follow all the rules and pay any costs related to taking and storing your vehicle.
The board or its authorized representatives may impound the vehicles of a user whose permit has been revoked and who continues to use fuel after having been duly notified by the board of the revocation. The board or its representatives may retain possession of the vehicles until the user fully complies with the provisions of this part and all costs incurred in connection with the impounding or storage of the vehicles have been paid.
vehicle impoundment fuel permit revocation user compliance
Section § 8707
If your permit has been revoked, you can get it back by paying all your excise taxes with interest and penalties, complying with the law, and paying a reinstatement fee of $50. This fee is non-refundable unless specified in Section 9151.
Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax determined, together with interest and penalties, fully complies with the provisions of this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 9151.
permit revocation permit reinstatement excise tax
Section § 8708
This law allows the issuance of a California fuel trip permit to interstate users who enter the state. The permit is valid for four consecutive days, including re-entries. It costs $30 and covers the use of fuel brought in from outside or purchased in-state from vendors. Holders won't get refunds for fuel tax paid on fuel taken out of California. The issuance can also be managed through an agreement with the Department of Motor Vehicles.
The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip permit shall be valid for four consecutive days and includes any reentry into the state during the four-day period. The fee for issuance of a California fuel trip permit is thirty dollars ($30). Other provisions of this article and Article 1 (commencing with Section 8751) of Chapter 4 do not apply to the holder of a California fuel trip permit who uses only fuel brought into this state in the fuel tank of a
qualified motor vehicle and fuel purchased from, and delivered into the fuel tank of the qualified motor vehicle by, a vendor. Any use fuel tax paid to a vendor for fuel taken out of the state in the fuel tank of a qualified motor vehicle operated under a California fuel trip permit shall not be refunded to the holder of the permit, notwithstanding any other provisions of this part.
The board may enter into an interagency agreement with the Department of Motor Vehicles providing for the issuance of California fuel trip permits by that department.
California fuel trip permit interstate users four-day permit
