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

Part 3
Use Fuel Tax

Chapters

1
General Provisions and Definitions
Sections 8601–8621
2
Imposition of Tax
Sections 8651–8657
2.5
International Fuel Tax Agreement
Section 8691
3
Permits
Sections 8701–8716
3.5
Collection of Tax by Vendor
Sections 8732–8735
4
Determinations
Sections 8751–8880
5
Collection of Tax
Sections 8951–9036
6
Overpayments and Refunds
Sections 9151–9196
7
Administration
Sections 9251–9278
8
Distribution of Proceeds
Sections 9301–9304
9
Violations
Sections 9351–9355
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_3

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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