Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Motor Vehicle Fuel Tax Law


Section 8352.6

8352.6. Transfer to Off-Highway Vehicle Trust Fund. (a) Subject to Section 8352.1, on the first day of every month, there shall be transferred from monies deposited to the credit of the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code an amount attributable to taxes imposed upon distributions of motor vehicle fuel used in the operation of motor vehicles off highway and for which a refund has not been claimed. Transfers made pursuant to this section shall be made prior to transfers pursuant to Section 8352.2.

(b) The amount transferred pursuant to subdivision (a), as a percentage of the Motor Vehicle Fuel Account, shall be equal to the percentage transferred in the 2006–07 fiscal year. Every five years, starting in the 2013–14 fiscal year, the percentage transferred may be adjusted by the Department of Transportation in cooperation with the Department of Parks and Recreation and the Department of Motor Vehicles. Adjustments shall be based on, but not limited to, the changes in the following factors since the 2006–07 fiscal year or the last adjustment, whichever is more recent:

(1) The number of vehicles registered as off-highway motor vehicles as required by Division 16.5 (commencing with Section 38000) of the Vehicle Code.

(2) The number of registered street-legal vehicles that are anticipated to be used off highway, including four-wheel drive vehicles, all-wheel drive vehicles, and dual-sport motorcycles.

(3) Attendance at the state vehicular recreation areas.

(4) Off-highway recreation use on federal lands as indicated by the United States Forest Service's National Visitor Use Monitoring and the United States Bureau of Land Management's Recreation Management Information System.

(c) It is the intent of the Legislature that transfers from the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund should reflect the full range of motorized vehicle use off highway for both motorized recreation and motorized off-road access to other recreation opportunities. Therefore, the Legislature finds that the fuel tax baseline established in subdivision (b), attributable to off-highway estimates of use as of the 2006–07 fiscal year, accounts for the three categories of vehicles that have been found over the years to be users of fuel for off-highway motorized recreation or motorized access to nonmotorized recreational pursuits. These three categories are registered off-highway motorized vehicles, registered street-legal motorized vehicles used off highway, and unregistered off-highway motorized vehicles.

(d) It is the intent of the Legislature that the off-highway motor vehicle recreational use to be determined by the Department of Transportation pursuant to paragraph (2) of subdivision (b), be that usage by vehicles subject to registration under Division 3 (commencing with Section 4000) of the Vehicle Code, for recreation or the pursuit of recreation on surfaces where the use of vehicles registered under Division 16.5 (commencing with Section 38000) of the Vehicle Code may occur.

History.—Added by Stats. 2007, Ch. 541 (SB 742), in effect January 1, 2008. Stats. 2008, Ch. 179 (SB 1498), in effect January 1, 2009, substituted "moneys" for "money" after "shall be transferred from" and substituted "off highway" for "off-highway" after "operation of motor vehicles" in the first sentence of subdivision (a); substituted "percentage" for "percent" after "subdivision (a), as a" and after "shall be equal to the" in the first sentence of, and after "2013–14 fiscal year, the" in the second sentence of, and substituted "off highway" for "off-highway" in subdivision (2) of, subdivision (b); deleted "Motorized" after "to the Off-Highway" and substituted "off highway" for "off-highway" after "vehicle use" in the first sentence of, and substituted "street-legal" for "street legal" after "motorized vehicles, registered" in the third sentence of, subdivision (c); and deleted thecomma after "(2) of subdivision (b)" in subdivision (d).