Statute · California Public Utilities Code
Cal. Pub. Util. Code § 99500 — Motor Vehicle Fuel Tax
Cal. Pub. Util. Code § 99500
- Type
- Statute
- Source
- California Public Utilities Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, a tax of one cent ($0.01) per gallon (or,…
Citator
Cal. Pub. Util. Code § 99500 — Motor Vehicle Fuel Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, a tax of one cent ($0.01) per gallon (or, in the case of compressed natural gas, per 100 cubic feet thereof as measured at standard pressure and temperature) may be imposed pursuant to Section 99502 by a taxing entity, as defined in Section 99501, in the area which is under its jurisdiction and which is included in a county that has approved a proposition pursuant to Section 4 of Article XIX of the California Constitution.
(b) No tax shall be imposed under this chapter on fuel used in propelling an aircraft or a vessel.