California § 8752 - Except as provided in subdivision (b), on or before the last day of the calendar
Full text of California Public Contract Code - PCC § 8752 — Except as provided in subdivision (b), on or before the last day of the calendar, with citation guidance and answers to common questions.
§ 8752. Except as provided in subdivision (b), on or before the last day of the calendar
(a) Except as provided in subdivision (b), on or before the last day of the calendar month following each quarterly period, every user shall, except as otherwise provided in Section 8608, file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the amount of any tax due and any other information as the board may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) This section shall not be applicable to any user whose sole use of fuel subject to the tax imposed by this part is for the propulsion of a privately operated passenger automobile, provided that the fuel used in this state, except fuel brought into this state in the fuel tank of the vehicle, is purchased from and delivered into the fuel tank of the vehicle by a vendor holding a permit issued under this part.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 8752
What does Public Contract Code - PCC § 8752 cover?
Section 8752 ("Except as provided in subdivision (b), on or before the last day of the calendar") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 8752?
A common citation format is "Public Contract Code - PCC § 8752" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 8752 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.