TITLE 219. GAS. ACT 2950. For the protection of gaslight companies. [Stats. 1859, p. 309.]. ACT 2951. Concerning gas companies. [Stats. 1869–70, p. 815.] This act provided for the granting of franchises to gas companies. It was continued in force by § 19, Political Code, but was superseded by the constitution of 1879, art. XI, § 19. ACT 2952. An act to regulate the use of illuminating gas. [Approved March 20, 1903. Stats. 1903, p. 289.] § 1. Gas not to be turned off at meter. § 2. Act takes effect when. § 1. Gas not to be turned off at meter. Every hotel-keeper, lodginghouse keeper, and innkeeper, or keeper of any place where rooms are let to lodgers in which, or any of which such places illuminating gas is used, who shall turn off, or cause to be turned off at the meter the flow of such illuminating gas, during the time of the use of any such room or rooms, shall be guilty of a misdemeanor; provided, however, that this act shall not apply to any of the persons herein enumerated, when such person or persons shall have connected every exit orifice upon the gas fixtures used in such place or places with a practical and safe automatic gas-igniter. § 2. Act takes effect when. This act shall take effect and be in force immediately from and after its passage. ACT 2953. An act to regulate the quality and standard illuminating power and the price of gas in all cities within the state of California having a population of one hundred thousand or more. [Approved March 4, 1878. Stats. 1877-78, p. 167.] Repealed as to San Francisco by c. 2 of art. I of the charter. ACT 2954. An act prohibiting the unnecessary wasting of natural gas into the atmosphere; providing for the capping or otherwise closing of wells from which natural gas flows; and providing penalties for violating the provisions of this act. [Approved March 25, 1911. Stats. 1911, p. 499.] 1. Waste of gas prohibited. § 2. Wells to be capped. § 3. Penalty. § 1. Waste of gas prohibited. All persons, arms, corporations and associations are hereby prohibited from willfully permitting any natural gas wastefully to escape into the atmosphere. § 2. Wells to be capped. All persons, firms, corporations or associations digging, drilling, excavating, constructing or owning or controlling any well from which natural gas flows shall upon the abandonment of such well, cap or otherwise close the mouth of or entrance to the same in such a manner as to prevent the unnecessary or wasteful escape into the atmosphere of such natural gas. And no person, firm, corporation or association owning or controlling land in which such well or wells are situated shall willfully permit natural gas flowing from such well or wells, wastefully or unnecessarily to escape into the atmosphere. § 3. Penalty. Any person, firm, corporation or association who shall willfully violate any of the provisions of this act shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than one thousand dollars or by imprisonment in the county jail for not more than one year, or by both such fine and imprisonment. § 4. Each day a violation. For the purposes of this act each day during which natural gas shall be willfully allowed wastefully or unnecessarily to escape into the atmosphere shall be deemed a separate and distinct violation of this act. § 5. Repealed. All acts or parts of acts in conflict herewith are hereby repealed. § 6. Takes effect when. This act shall take effect immediately. ACT 2964. TITLE 220, An act to regulate and license the business of producing, refining or distributing gasoline, distillate and other motor vehicle fuels, providing for the collection and disposition of license taxes, prescribing penalties for violation of the provisions of said act, and repealing all acts and parts of acts inconsistent herewith. § 6. § 7. § 8. § 9. § 10. § 11. Refund of tax on certain sales. Statements to be filed by distributor. Tax to be computed therefrom. What considered to be a sale of motor vehicle fuel. Penalties regarding statements. Fixing tax where no return is made. Duty of attorney general. § 12. Examination by board of equalization. § 13. Motor vehicle fuel fund created. §14. Amount to go to counties for road purposes. Semi-annual distribution to counties. Supervisors to report disposition of moneys. Remainder paid into state highway maintenance fund. Penalties. § 1. Words and phrases defined. The following words, terms and phrases shall, whenever used in this act, have the meaning set forth in this section. (a) "Motor vehicle" shall include every vehicle operated upon the highways of this state which is propelled by the use of motor vehicle fuel. (b) "Motor vehicle fuel" shall include all gasoline, distillate, benzine, naphtha, liberty fuel and other volatile and inflammable liquids produced or compounded for the purpose of, or which may be used in, operating or propelling motor vehicles except kerosene and except unfinished products requiring re-run, blending, or compounding and which are not used or sold for use in such form for the purpose of operating or propelling motor vehicles. (c) "Distributor" shall mean and include every person, firm, association or corporation who refines, manufactures, produces or compounds motor vehicle fuel in this state and sells the same in this state; also every person, firm, association or corporation who imports any motor vehicle fuel into this state and sells the same in this state whether in the original packages or containers in which it is imported or otherwise than in such original packages or containers; or imports any such fuel for his own use in this state; also every person, firm, association or corporation who, having acquired in this state in the original package or container motor vehicle fuel which has been imported into this state, shall distribute or sell the same, whether in such original package or container in which the same was imported or otherwise than in such original package or container. (d) "Service station" is a place operated primarily for the purpose of delivering motor vehicle fuel into the fuel tanks of motor vehicles. § 2. Registration and licensing of distributors. Every distributor shall within ten days after this act becomes effective and thereafter any person, firm, association or corporation before becoming a distributor shall register as such with the state board of equalization on forms to be prescribed, prepared and furnished by said board of equalization, and said state board of equalization shall issue to such distributor a license which shall be valid until revoked by said board as hereinafter provided. § 3. License tax to be paid by distributor. Every distributor shall from and after September 30, 1923, in addition to any other taxes provided by law, pay a license tax to the state controller of this state of two cents for each gallon of motor vehicle fuel refined, manufactured, produced or compounded by such distributor in this state and sold and delivered by him in this state, or imported by such distributor into and distributed or sold by him in this state otherwise than in the original package or container in which such motor vehicle fuel was imported into this state, and for each gallon of motor vehicle fuel imported into this state and thereafter acquired by such distributor in the original package or container in which the same was imported and thereafter distributed or used by such distributor or sold by him otherwise than in the original package or container in which the same was imported into this state and for each gallon of motor vehicle fuel sold, distributed or used by him from any stock on hand or held in storage by him on September. 30, 1923. From any amount found to be due upon any report hereunder the distributor shall first be allowed to deduct one per cent of the tax otherwise due hereunder to cover subsequent losses occasioned by evaporation and handling. § 4. Tax, when due and when to be paid. License taxes herein required to be paid shall be paid in quarterly installments to the state controller for the quarters ending December thirty-first, one thousand nine hundred twenty-three, and ending March thirty-first, June thirtieth, September thirtieth and December thirty-first in the year one thousand nine hundred twenty-four and each year thereafter. The amount of such license tax becoming due during each such quarter shall be paid within forty days after the end of the quarter for which the same is due. § 5. Record to be kept by distributor. Every distributor shall keep a record in such form as the state board of equalization shall require, showing the total number of gallons of motor vehicle fuel refined, manufactured, produced or compounded in this state and sold by such distributor within this state during each quarter; showing the total number of gallons of motor vehicle fuel imported into this state by such distributor and sold or distributed by such distributor in this state during each quarter, whether in the original package or container in which the same was imported or otherwise than in such original package or container and the total number of gallons of such fuel acquired by such distributor in the original packages or containers in which the same was imported into this state and thereafter sold, distributed or used by him. § 6. Statements to be filed by distributor. Tax to be computed therefrom. Each distributor shall, within twenty days after the quarter ending December thirty-first, one thousand nine hundred twentythree, and within twenty days after the end of each following quarter, file on forms to be prescribed, prepared and furnished by the state board of equalization, a verified statement showing the total number of gallons of motor vehicle fuel refined, manufactured or compounded by such distributor within this state and sold during such quarter by such distributor within this state; the total number of gallons of motor vehicle fuel imported into this state by such distributor and sold or distributed within this state by such distributor during such quarter, when sold or distributed otherwise than in the original packages or containers in which imported into this state or used by such importer; also the number of gallons of such fuel acquired by him in the original package or container in which the same was imported into this state and thereafter sold, distributed or used by him; and such other information as the state board of equalization may require. The state board of equalization shall compute the license tax due or to become due hereunder, and extend the same upon a tax-roll prepared and kept for the purpose, and on or before thirty days from and after the close of each quarterly period as herein defined, shall deliver said tax roll to the state controller, who shall give due notice of the dates when said taxes will become due. § 7. What considered to be a sale of motor vehicle fuel. All motor vehicle fuel distributed by any distributor to any of its service stations, or other agencies, tank trucks, wagons, boats, barges, or other facilities operated by such distributor in this state shall for the purposes of this act be considered in the same manner and the same license tax shall be paid upon such motor vehicle fuel as though the same had been sold and delivered by such distributor; provided, that the amount of motor vehicle fuel distributed during any quarter to any such agency, tank truck, wagon, boat, barge, or other facility operated by the distributor is hereby defined to mean the amount thereof thereafter found to have been sold and delivered therefrom during such quarter plus one-ninety-ninth thereof but excluding therefrom deliveries to service stations operated by such distributor. All motor vehicle fuel used by a distributor in the operation of any motor vehicle shall for all the purposes of this act be considered in the same manner and the same license tax shall be paid upon such motor vehicle fuel as though the same had been sold by such distributor. Nothing in this act shall be construed as requiring the payment of the license tax herein specified upon more than one sale, distribution or transfer of the same motor vehicle fuel. § 8. Penalties regarding statements. It shall be unlawful for any distributor to fail, neglect or refuse to make and file any statement required by this act in the manner or within the time therein provided, or to make any such statement false in any particular. § 9. Fixing tax where no return is made. Duty of attorney general. If any distributor shall fail, neglect or refuse to file the reports herein provided, the state board of equalization, immediately after such time has expired, shall proceed to inform itself as best it may regarding the matters and things required to be set forth in such statement, and, from such information as it is able to obtain, shall make a statement showing such matters and things and shall determine and fix the amount of the license tax due to the state from such distributor for such quarter, and shall add to the amount of such license tax a penalty of twenty-five per cent thereof, and shall deliver such statement to the state controller who shall proceed to collect the amount of such license tax with the penalty added thereto, together with interest on the whole thereof at the rate of seven per cent per annum from the date upon which such statement should have been filed, and the distributor is thereafter estopped from complaining of the amount thereof. Upon the request of the state controller, it shall be the duty of the attorney general to commence and prosecute to final determination in any court of competent jurisdiction an action at law to collect any tax herein imposed which is delinquent and all penalties and interest accrued. |