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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 2

Part 2
Motor Vehicle Fuel Tax Law

Chapters

1
General Provisions and Definitions
Sections 7301–7345
2
Imposition of Tax
Sections 7360–7373
2.5
Aircraft Jet Fuel Tax
Sections 7385–7398
3
Exemptions
Sections 7401–7405
4
Licenses and Bonds
Sections 7451–7520
5
Determinations and Payments
Sections 7651–7732
6
Collection of Tax
Sections 7851–7983
7
Overpayments and Refunds
Sections 8101–8191
8
Administration
Sections 8251–8277
9
Records
Sections 8301–8304
10
Distribution of Proceeds
Sections 8351–8360
11
Violations
Sections 8401–8407
12
Metropolitan Transportation Commission
Sections 8500–8526
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_2

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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