California Public Utilities Code CHAPTER 5 - Motor Vehicle Fuel Tax
- Section 99500.
(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),...
- Section 99501.
For purposes of this chapter:(a) “Taxing entity” means a county other than a county with a transit development board or a county under the jurisdiction of...
- Section 99502.
(a) The tax may be imposed by the adoption of an ordinance by a taxing entity if (1) it calls a special election for the submission...
- Section 99503.
A special election for a transit development board or a transit district shall be conducted pursuant to the Uniform District Election Law (Part 4 (commencing...
- Section 99504.
(a) The taxing entity shall contract with the State Board of Equalization for the administration of the tax imposed pursuant to the adopted ordinance, and the...
- Section 99505.
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 99506.
The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.(Added by Stats. 1977, Ch. 956.)
- Section 99507.
After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the taxing entity periodically as promptly...
- Section 99508.
The net revenues received by a taxing entity shall be expended only for the following:(a) The planning, construction, and maintenance of, and the acquisition of rights-of-way...
- Section 99509.
(a) Notwithstanding Section 99505, any person required to pay a license tax under Section 7351 of the Revenue and Taxation Code shall also collect the tax...
- Section 99510.
(a) Notwithstanding Section 99505, any person required to pay a tax under Sections 60051, 60052, and 60058 of the Revenue and Taxation Code shall also collect...
Last modified: October 22, 2018