Article 1 - RETURNS, REPORTS, AND PAYMENTS

Section 7651 - Return by supplier
Section 7652 - [Repealed]
Section 7652.5 - Report by terminal operator
Section 7652.7 - Report by pipeline operator and vessel operator
Section 7652.8 - Report by train operator
Section 7653 - Return by person subject to tax; report by distributor
Section 7653.1 - Return by person subject to storage tax
Section 7653.2 - Fuel storage tax return
Section 7654 - [Repealed]
Section 7655 - Failure to pay tax; failure to file return by supplier; penalties
Section 7655.5 - Interest
Section 7656 - Extension
Section 7656.5 - State of emergency proclamation; extension for making any report or return or paying any tax required
Section 7657 - Penalty relief
Section 7657.1 - Failure to make timely return or payment due to reliance on advice from board
Section 7657.5 - Liability of spouses
Section 7658 - Failure to make timely return or payment due to disaster
Section 7658.1 - Failure to pay tax due to error or delay by board employee
Section 7658.5 - Application of payment on delinquent tax