California Revenue and Taxation Code CHAPTER 2 - Imposition of Tax

• Section 8651.
  (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August...
• Section 8651.5.
  Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate...
• Section 8651.6.
  (a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon natural...
• Section 8651.7.
  (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, liquid natural gas, or compressed natural...
• Section 8651.8.
  (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be one-half the...
• Section 8652.
  No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used:(a) To...
• Section 8653.
  No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used...
• Section 8653.1.
  No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is...
• Section 8654.
  No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and county, city, district, or other...
• Section 8655.
  (a) This section shall be known and may be cited as the Mills-Hayes Act.(b) No tax shall be imposed upon fuel used by:(1) Any transit district, transit authority,...
• Section 8655.5.
  (a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the Transportation Tax...
• Section 8657.
  (a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced for...

Last modified: October 22, 2018