Pub. Util. Code, § 99500 · Chapter 5. Motor Vehicle Fuel Tax
Pub. Util. Code, § 99500
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 555, Sec. 3. Effective January 1, 1996.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC§ionNum=99500.
- Text hash
- sha256 c11ae4d8584dc5bcceff24cd01be50316b3936436e964c6137912f63e93d351a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
California Constitution
Public Utilities Code
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 2MOTOR VEHICLE FUEL TAX LAWPrinted as Part 2 (commencing with Section 7301) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 3USE FUEL TAXPrinted as Part 3 (commencing with Section 8601) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 31DIESEL FUEL TAX LAWPrinted as Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.