Welcome to the State Board of Equalization

Interstate User Tax

Year Started
1995
What is Taxed?
Diesel fuel used to operate qualified motor vehicles on California highways
Who Pays?
Motor carriers who use diesel fuel in interstate operations
Number of Registrants
24,999 as of June 30, 2010
Tax Rate
$0.437 per gallon effective 1-09.
09-10 Revenues
$76.2 million
Revenue Change from 08-09
Down 10.7% (Included with revenue for diesel fuel)
Fund Allocation
Highway Users Tax Account-to construct and maintain public roads and mass transit systems

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