8701-8708

REVENUE AND TAXATION CODE
SECTION 8701-8708




8701.  Every person desiring to become a user of fuel within this
state shall secure a use fuel tax permit.



8702.  Applications for permits shall be made to the board upon
forms prescribed by the board.



8703.  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.



8704.  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.



8705.  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.



8706.  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vehicles of a user whose permit has been revoked and who continues to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.



8707.  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.



8708.  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.