Rev. & Tax. Code, § 8716 · Article 2. Vendor
Rev. & Tax. Code, § 8716
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A permit shall be held only by persons actively engaging in or conducting a business as a vendor of fuel taxable under this part. Any person not so engaged shall forthwith surrender his or her permit to the board for cancellation. The board may revoke the permit of a person found to be not actively engaged in or conducting a business as a vendor of fuel taxable under this part.
(b) If the permit holder who transfers a business does not notify the board of the transfer, or deliver the permit to the board for cancellation, and the transferee, with the permit holder’s actual or constructive knowledge, uses the permit in any way, the transferor shall be liable for taxes under this part, interest computed as specified in Section 8777, and those penalties imposed pursuant to subdivision (c).
(c) The transferor shall be liable for penalties incurred by the transferee under Sections 8779, 8876, and 9352, but shall not be liable for penalties incurred by the transferee under Sections 8780 and 9353. However, the board may, at its discretion, relieve the transferor from liability for penalties incurred by the transferee.
Notes and commentary — not statutory text
History
Added by Stats. 1989, Ch. 768, Sec. 7.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8716.
- Text hash
- sha256 e2597580bbf22f099b0c15a5396143ff5fa716e74e7f6b236a734d82e37e637e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 8777Printed as Section 8777
- Rev. & Tax. Code, § 8779Printed as Sections 8779, 8876, and 9352
- Rev. & Tax. Code, § 8780Printed as Sections 8780 and 9353
- Rev. & Tax. Code, § 8876Printed as Sections 8779, 8876, and 9352
- Rev. & Tax. Code, § 9352Printed as Sections 8779, 8876, and 9352
- Rev. & Tax. Code, § 9353Printed as Sections 8780 and 9353
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.