{"data":{"id":"us-ca/rtc-8751","jurisdiction":"us-ca","citation":"RTC § 8751","heading":"","body":"The excise tax imposed by this part is due and payable quarterly on or before the last day of the calendar month next succeeding each quarterly period in which a taxable use of fuel occurs.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 4. Determinations [8751. - 8880.]","ARTICLE 1. Returns and Payments [8751. - 8755.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"92f71ac93eab37ed1e55d4422d5120e8dac64487b340f1dc46a9216e7c08370e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8735","next":"us-ca/rtc-8751.5"},"notice":"GroundRules: Original legal text. Not legal advice."}