Is Cal. Rev. & Tax. Code § 9501 — LOCAL MOTOR VEHICLE FUEL TAXATION still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 9501 — LOCAL MOTOR VEHICLE FUEL TAXATION

Cal. Rev. & Tax. Code § 9501

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1996-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 9501 — LOCAL MOTOR VEHICLE FUEL TAXATION is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of this division, on motor vehicle fuel, a tax may be imposed by a county on a countywide basis in accordance with this part.

(b) The tax shall be imposed in increments of one cent ($0.01) per gallon or, in the case of compressed natural gas, one cent ($0.01) per 100 cubic feet as measured at standard pressure and temperature.