Rev. & Tax. Code, § 6357.7 · Article 1. General Exemptions
Rev. & Tax. Code, § 6357.7
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) On and after July 1, 2010, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, motor vehicle fuel, as defined in Section 7326.
(b) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2) The exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2, 6051.5, 6201.2, or 6201.5, or pursuant to Section 35 of Article XIII of the California Constitution.
(c) On and after July 1, 2010, the State Board of Equalization and the Department of Finance shall recognize that the state no longer receives state sales and use tax revenues from the sale of, and the storage, use, or other consumption of, motor vehicle fuel for purposes of any estimates required to be performed under paragraphs (1) and (2) of subdivision (a) of Section 7102, and Section 7104.2.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2011, Ch. 6, Sec. 19. (AB 105) Effective March 24, 2011.
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=6357.7.
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- sha256 fab3181c8a0fd041a07e9f0042e5e2623ff1a2cab2e741dfc9b17a6844cb52c9
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- 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
Revenue and Taxation Code
- Rev. & Tax. Code, § 6051.2Printed as Section 6051.2, 6051.5, 6201.2, or 6201.5
- Rev. & Tax. Code, § 6051.5Printed as Section 6051.2, 6051.5, 6201.2, or 6201.5
- Rev. & Tax. Code, § 6201.2Printed as Section 6051.2, 6051.5, 6201.2, or 6201.5
- Rev. & Tax. Code, § 6201.5Printed as Section 6051.2, 6051.5, 6201.2, or 6201.5
- Rev. & Tax. Code, § 7102Printed as Section 7102
- Rev. & Tax. Code, § 7104.2Printed as Section 7104.2
- Rev. & Tax. Code, div. 2, pt. 1.5UNIFORM LOCAL SALES AND USE TAXESPrinted as Part 1.5 (commencing with Section 7200)
- Rev. & Tax. Code, div. 2, pt. 1.6TRANSACTIONS AND USE TAXESPrinted as Part 1.6 (commencing with Section 7251)
- Rev. & Tax. Code, § 7326Printed as Section 7326
Cited by 1 provision
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Revenue and Taxation Code
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