Rev. & Tax. Code, § 60050 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 60050
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) A tax of sixteen cents ($0.16) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058.
(2) 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 paragraph (1) shall be increased by an amount so that the combined state rate under paragraph (1) and the federal tax rate per gallon equal what it would have been in the absence of the federal reduction.
(3) 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.
(b) On and after November 1, 2017, in addition to the tax imposed pursuant to subdivision (a), an additional tax of twenty cents ($0.20) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058.
(c) On July 1, 2020, and every July 1 thereafter, the State Board of Equalization shall adjust the taxes imposed by subdivisions (a) and (b), with the adjustment to apply to both the base tax rates specified in those provisions and to any previous adjustment in rates made pursuant to this subdivision, by increasing the taxes by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting taxes rounded to the nearest one-tenth of one cent ($0.01). The first adjustment pursuant to this subdivision shall be a percentage amount equal to the increase in the California Consumer Price Index from November 1, 2017, to November 1, 2019. Subsequent annual adjustments shall cover subsequent 12-month periods. The incremental change shall be added to the associated rate for that year.
(d) Changes to the taxes imposed under this section that are enacted by legislation subsequent to July 1, 2017, shall be deemed to be changes to the base tax rates for purposes of the California Consumer Price Index calculation and adjustment performed pursuant to subdivision (c).
Notes and commentary — not statutory text
History
Amended by Stats. 2018, Ch. 92, Sec. 203. (SB 1289) Effective January 1, 2019.
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=RTC§ionNum=60050.
- Text hash
- sha256 2c15338d0bfcc77602a5335bf9941d032ef286611b2b09731e7b526ae3a5cb78
- 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.
Cited by 14 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 60050. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6357.3Printed as Section 60050
- Rev. & Tax. Code, § 60048.1Printed as Section 60050
- Rev. & Tax. Code, § 60050.1Printed as Sections 60050 to 60061, inclusive
- Rev. & Tax. Code, § 60051Printed as Section 60050
- Rev. & Tax. Code, § 60052Printed as Section 60050
- Rev. & Tax. Code, § 60058Printed as Section 60050
- Rev. & Tax. Code, § 60108Printed as Section 60050
- Rev. & Tax. Code, § 60115Printed as Section 60050
- Rev. & Tax. Code, § 60201.2Printed as Section 60050
- Rev. & Tax. Code, § 60202Printed as Section 60050
Streets and Highways Code
- Sts. & Hy. Code, § 2031Printed as Section 60050 of the Revenue and Taxation Code
- Sts. & Hy. Code, § 2103.1Printed as Section 60050 of the Revenue and Taxation Code
- Sts. & Hy. Code, § 2105Printed as Sections 60050 and 60115 of the Revenue and Taxation Code
- Sts. & Hy. Code, § 2192.4Printed as Section 60050 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.