California Revenue and Taxation Code PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION

• Section 9501.
  (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...
• Section 9502.
  (a) Prior to imposition and collection of any tax under this part, a proposition granting authority to the county to impose the tax shall be submitted...
• Section 9502.5.
  If the countywide tax is imposed within the County of Los Angeles, the portion of the proceeds of the tax allocated and spent within the...
• Section 9503.
  (a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board shall...
• Section 9504.
  The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.(Added by Stats. 1981, Ch. 541, Sec. 14. Effective September...
• Section 9505.
  After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the county periodically as promptly as...
• Section 9506.
  The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31...
• Section 9507.
  The net revenues received by counties and cities from taxes imposed under this part shall be expended only for the purposes authorized by Article XIX...

Last modified: October 22, 2018