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Chapter 2. Imposition Of Tax of California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 2.
(a) An excise tax is hereby imposed for the use of fuel at
the following rate per gallon:
(1) Fourteen cents ($0.14) during 1990, on and after August 1.
(2) Fifteen cents ($0.15) during 1991.
(3) Sixteen cents ($0.16) during 1992.
(4) Seventeen cents ($0.17) during 1993.
(5) Eighteen cents ($0.18) on and after January 1, 1994.
(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:
(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.
(2) Thirty cents ($0.30) during 1991.
(3) Thirty-one cents ($0.31) during 1992.
(4) Thirty-two cents ($0.32) during 1993.
(5) Thirty-three cents ($0.33) on and after January 1, 1994.
(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
(1) Fourteen cents ($0.14) during 1990, on and after August 1.
(2) Fifteen cents ($0.15) during 1991.
(3) Sixteen cents ($0.16) during 1992.
(4) Seventeen cents ($0.17) during 1993.
(5) Eighteen cents ($0.18) on and after January 1, 1994.
(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:
(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.
(2) Thirty cents ($0.30) during 1991.
(3) Thirty-one cents ($0.31) during 1992.
(4) Thirty-two cents ($0.32) during 1993.
(5) Thirty-three cents ($0.33) on and after January 1, 1994.
(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
Notwithstanding the provisions of Section 8651, on or after
January 1, 1966 the excise tax imposed upon liquefied petroleum gas
shall be at the rate of six cents ($0.06) for each gallon of fuel
used. All references in this code to Section 8651 shall be deemed,
with respect to the rate imposed upon liquefied petroleum gas on or
after January 1, 1966, to also refer to this section. Neither the tax
imposed by this section nor the tax imposed by Section 8651 shall
apply to the use of liquefied petroleum gas in a vehicle during any
period of time for which the owner or operator of the vehicle has
paid the annual flat rate fuel tax as provided in Section 8651.7.
(a) (1) Notwithstanding the provisions of Sections 8651 and
8651.5, on or after January 1, 1971, and before January 1, 2015, the
excise tax imposed upon natural gas shall be at the rate of seven
cents ($0.07) for each 100 cubic feet of compressed natural gas used,
measured at standard pressure and temperature, and at a rate of six
cents ($0.06) for each gallon of liquid natural gas used.
(2) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 2015, an excise tax imposed upon natural gas shall be imposed as follows:
(A) The rate of eight and eighty-seven hundredths cents ($0.0887) for each 126.67 cubic feet, or 5.66 pounds, of compressed natural gas used, measured at standard pressure and temperature.
(B) The rate of ten and seventeen hundredth cents ($0.1017) for each 6.06 pounds of liquid natural gas used.
(b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon natural gas on or after January 1, 1971, also refer to this section.
(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of compressed natural gas or liquid natural gas used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.
(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes.
(2) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 2015, an excise tax imposed upon natural gas shall be imposed as follows:
(A) The rate of eight and eighty-seven hundredths cents ($0.0887) for each 126.67 cubic feet, or 5.66 pounds, of compressed natural gas used, measured at standard pressure and temperature.
(B) The rate of ten and seventeen hundredth cents ($0.1017) for each 6.06 pounds of liquid natural gas used.
(b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon natural gas on or after January 1, 1971, also refer to this section.
(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of compressed natural gas or liquid natural gas used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.
(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes.
(a) The owner or operator, except an interstate user, of a
vehicle propelled by a system using liquefied petroleum gas, liquid
natural gas, or compressed natural gas may pay the fuel tax for the
use of those fuels by paying an annual flat rate fuel tax according
to the following schedule:
Unladen weight Fee
All passenger cars and other vehicles $ 36
4,000 lbs. or less .....................
More than 4,000 lbs. but less than 72
8,001 lbs. .............................
More than 8,000 lbs. but less than 120
12,001 lbs. ............................
12,001 lbs. or more .................... 168
(b) The annual flat rate fuel tax described in subdivision (a)
shall be an annual tax. The annual period shall be that period from
the end of the month in which the tax was paid to the end of the
month prior in the following calendar year. When an owner or operator
elects to pay the annual flat rate fuel tax on more than one
vehicle, the owner or operator may request that the board prorate the
tax due on a vehicle added during the annual period, so that all
vehicles have the same annual period. In the year a vehicle is added,
the annual flat rate fuel tax for that vehicle shall be calculated
by dividing the fee set forth in subdivision (a) by 12 and
multiplying the resulting amount by the number of months remaining
before the beginning of the next annual period.
(c) The board shall adopt an identification procedure for vehicles with respect to which the annual flat rate tax described in subdivision (a) of this section has been paid.
(c) The board shall adopt an identification procedure for vehicles with respect to which the annual flat rate tax described in subdivision (a) of this section has been paid.
(a) Notwithstanding Section 8651, the excise tax imposed
upon ethanol or methanol containing not more than 15 percent gasoline
or diesel fuels shall be one-half the rate prescribed by Section
8651 for each gallon of fuel used.
(b) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon ethanol or methanol, to also refer to this section.
(b) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon ethanol or methanol, to also refer to this section.
No tax shall be imposed upon any user with respect to that
fuel which the user establishes to the satisfaction of the board is
used:
(a) To propel an implement of husbandry, truck, or farm tractor used in agricultural operations off the highway and only incidentally operated upon a highway, for the purpose of moving between farms or parts of farms, which farms or parts of farms are in close proximity, and which implement of husbandry, truck or farm tractor is exempt from registration under the Vehicle Code;
(b) To propel any construction equipment while operated within the confines and limits of a construction project and only incidentally operated upon the highway and which construction equipment is exempt from vehicle registration pursuant to the Vehicle Code; or
(c) For a purpose other than the generation of power to propel a motor vehicle in this state.
(a) To propel an implement of husbandry, truck, or farm tractor used in agricultural operations off the highway and only incidentally operated upon a highway, for the purpose of moving between farms or parts of farms, which farms or parts of farms are in close proximity, and which implement of husbandry, truck or farm tractor is exempt from registration under the Vehicle Code;
(b) To propel any construction equipment while operated within the confines and limits of a construction project and only incidentally operated upon the highway and which construction equipment is exempt from vehicle registration pursuant to the Vehicle Code; or
(c) For a purpose other than the generation of power to propel a motor vehicle in this state.
No tax shall be imposed upon any user with respect to that
fuel which the user establishes to the satisfaction of the board is
used in the operation of a motor vehicle off the highway.
No tax shall be imposed on any user with respect to fuel
used in the operation of a motor vehicle on any highway which is
under the jurisdiction of the United States Department of Agriculture
and with respect to the use of such highway the user pays, or
contributes to, the cost of construction or maintenance thereof
pursuant to an agreement with, or permission of, the United States
Department of Agriculture.
No tax shall be imposed as to any fuel used in any motor
vehicle owned by any county, city and county, city, district, or
other political subdivision or public agency when operated by it over
any highway constructed and maintained by the United States or any
department or agency thereof within a military reservation in this
State. If any such motor vehicle is operated both over such highway
and over a public highway outside the military reservation in a
continuous trip the tax shall be imposed only as to that portion of
the fuel used to operate the vehicle over the public highway outside
the military reservation.
Nothing contained in this section shall be construed as an
exemption from the tax of the use of fuel in any motor vehicle
operated upon a public highway within a military reservation, which
highway is constructed and or maintained by this State or any
political subdivision thereof.
As used in this section, "military reservation" includes any
establishment of the United States Government or any agency thereof
used by the armed forces of the United States for military, air, or
naval operations, including research projects.
(a) This section shall be known and may be cited as the
Mills-Hayes Act.
(b) No tax shall be imposed upon fuel used by:
(1) Any transit district, transit authority, or city owning and operating a local transit system itself or through a wholly owned nonprofit corporation.
(2) Any private entity providing transportation services for the transportation of people under contract or agreement, except general franchise agreements, with a public agency authorized to provide public transportation services, only for fuels consumed while providing services under such contracts or agreements entered into subsequent to the effective date of this act.
(3) Any passenger stage corporation subject to the jurisdiction of the Public Utilities Commission when the motor vehicles of such passenger stage corporation are exclusively operated in urban or suburban areas or between cities in close proximity for the transportation of persons for hire, compensation, or profit; provided, however, that the exemption is not extended to any line or lines operated by such passenger stage corporation which shall exceed 50 miles of one-way route mileage.
(4) Any common carrier of passengers operating exclusively on any line or lines within the limits of a single city between fixed termini or over a regular route, 98 percent of whose operations, as measured by total route mileage operated, are exclusively within the limits of a single city, and who by reason thereof is not a passenger stage corporation subject to the jurisdiction of the Public Utilities Commission.
(5) Any school district, community college district, or county superintendent of schools owning, leasing, or operating buses for the purpose of transporting pupils to and from school and for other school or college activities involving pupils, including, but not limited to, field trips and athletic contests.
(6) Any private entity providing transportation services for the purposes specified in paragraph (5) under contract or agreement with a school district, community college district, or county superintendent of schools, only for fuels consumed while providing services under those contracts or agreements entered into subsequent to the effective date of the act adding this paragraph.
(c) Notwithstanding the exemption provided for by subdivision (b), any system, corporation, or carrier using fuel exempt under the provisions of subdivision (b) shall, for the privilege of operating vehicles on state highways and freeways, make a payment equal to one cent ($0.01) for each gallon of such exempt fuel used. The payments required by this subdivision shall be paid to the State Board of Equalization in the manner prescribed by the board, and such payments shall be treated as a tax for all purposes of this part.
(d) The exemption provided for in subdivision (b) and the payments provided for in subdivision (c) shall not be applicable to fuel used by a charter-party carrier of passengers. The term "charter-party carrier of passengers" has the same meaning as that specified in Section 5360 of the Public Utilities Code and shall further include those transportation services described in subdivisions (a) and (e) of Section 5353 of the Public Utilities Code, if such transportation service is rendered as contract carriage and not as common carriage of passengers.
(e) There are in the State of California many local bus transit operators in need of financial assistance from sources other than the local property tax. These operators are performing essential public transit service as a vital counterpart of the streets and highways. It is the purpose of this section to provide relief from the payment of use fuel tax for local transit operators and it is the intent of the Legislature that the funds accruing to such operators shall be used for the improvement of their transit operations and to aid in providing better transit service to and from places of employment. There are also in the State of California many private entities providing public transportation services for the transportation of people in vehicles other than buses under contract or agreement with local government, transit districts or local bus transit operators. It is the purpose of this section to provide relief from the payment of use fuel taxes for diesel fuel for those private entities only for fuel consumed while providing these services.
(b) No tax shall be imposed upon fuel used by:
(1) Any transit district, transit authority, or city owning and operating a local transit system itself or through a wholly owned nonprofit corporation.
(2) Any private entity providing transportation services for the transportation of people under contract or agreement, except general franchise agreements, with a public agency authorized to provide public transportation services, only for fuels consumed while providing services under such contracts or agreements entered into subsequent to the effective date of this act.
(3) Any passenger stage corporation subject to the jurisdiction of the Public Utilities Commission when the motor vehicles of such passenger stage corporation are exclusively operated in urban or suburban areas or between cities in close proximity for the transportation of persons for hire, compensation, or profit; provided, however, that the exemption is not extended to any line or lines operated by such passenger stage corporation which shall exceed 50 miles of one-way route mileage.
(4) Any common carrier of passengers operating exclusively on any line or lines within the limits of a single city between fixed termini or over a regular route, 98 percent of whose operations, as measured by total route mileage operated, are exclusively within the limits of a single city, and who by reason thereof is not a passenger stage corporation subject to the jurisdiction of the Public Utilities Commission.
(5) Any school district, community college district, or county superintendent of schools owning, leasing, or operating buses for the purpose of transporting pupils to and from school and for other school or college activities involving pupils, including, but not limited to, field trips and athletic contests.
(6) Any private entity providing transportation services for the purposes specified in paragraph (5) under contract or agreement with a school district, community college district, or county superintendent of schools, only for fuels consumed while providing services under those contracts or agreements entered into subsequent to the effective date of the act adding this paragraph.
(c) Notwithstanding the exemption provided for by subdivision (b), any system, corporation, or carrier using fuel exempt under the provisions of subdivision (b) shall, for the privilege of operating vehicles on state highways and freeways, make a payment equal to one cent ($0.01) for each gallon of such exempt fuel used. The payments required by this subdivision shall be paid to the State Board of Equalization in the manner prescribed by the board, and such payments shall be treated as a tax for all purposes of this part.
(d) The exemption provided for in subdivision (b) and the payments provided for in subdivision (c) shall not be applicable to fuel used by a charter-party carrier of passengers. The term "charter-party carrier of passengers" has the same meaning as that specified in Section 5360 of the Public Utilities Code and shall further include those transportation services described in subdivisions (a) and (e) of Section 5353 of the Public Utilities Code, if such transportation service is rendered as contract carriage and not as common carriage of passengers.
(e) There are in the State of California many local bus transit operators in need of financial assistance from sources other than the local property tax. These operators are performing essential public transit service as a vital counterpart of the streets and highways. It is the purpose of this section to provide relief from the payment of use fuel tax for local transit operators and it is the intent of the Legislature that the funds accruing to such operators shall be used for the improvement of their transit operations and to aid in providing better transit service to and from places of employment. There are also in the State of California many private entities providing public transportation services for the transportation of people in vehicles other than buses under contract or agreement with local government, transit districts or local bus transit operators. It is the purpose of this section to provide relief from the payment of use fuel taxes for diesel fuel for those private entities only for fuel consumed while providing these services.
(a) Commencing with the 1984-85 fiscal year, the Controller
shall annually transfer from the General Fund to the Highway Users
Tax Account in the Transportation Tax Fund, the amount, as determined
by the State Board of Equalization, necessary to fully reimburse the
account for any revenue loss caused by the exemptions provided by
paragraphs (5) and (6) of subdivision (b) of Section 8655.
(b) In addition, the Controller shall transfer, on January 1, 1985, the sum of four hundred thirty-five thousand dollars ($435,000) from the General Fund to the account to fully reimburse the account for the revenue loss caused by Section 3 of the act enacting this section.
(b) In addition, the Controller shall transfer, on January 1, 1985, the sum of four hundred thirty-five thousand dollars ($435,000) from the General Fund to the account to fully reimburse the account for the revenue loss caused by Section 3 of the act enacting this section.
(a) Notwithstanding any provision of the Alcoholic Beverage
Control Act (Division 9 (commencing with Section 23000) of the
Business and Professions Code) any alcohol produced for use in or as
a fuel to propel a motor vehicle shall be taxed as fuel under this
part and shall not be subject to taxes under the Alcoholic Beverage
Tax Law (Part 14 (commencing with Section 32001)).
(b) The state requirements for determining whether alcohol is produced for use in or as a fuel to propel a motor vehicle and not for use as an alcoholic beverage shall be the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of Treasury under federal law.
(b) The state requirements for determining whether alcohol is produced for use in or as a fuel to propel a motor vehicle and not for use as an alcoholic beverage shall be the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of Treasury under federal law.
