Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

Sales And Use Tax Law

CHAPTER 3. THE USE TAX

Article 1. Imposition of Tax

Section 6201.8

6201.8. Diesel fuel: use tax rate increase. [Repealed by Stats. 2011, Ch. 6 (AB 105), effective March 24, 2011.]

6201.8. Diesel fuel: use tax rate increase. (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of diesel fuel, as defined in Section 60022, at the rate of 1.75 percent of the sales price of the diesel fueldeletion.

(b) Except as provided by Section 6357.3, in addition to the taxes imposed by this part and by subdivision (a), commencing November 1, 2017, an excise tax is hereby imposed on the storage, use, or other consumption in this state of diesel fuel, as defined in Section 60022, at the rate of 4 percent of the sales price of the diesel fuel.

deletion(c)(1) Notwithstanding subdivision (b) of Section 7102, except as otherwise provided in paragraph (2), all of the revenues, less refunds, collected pursuant to this section shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation pursuant to Section 99312.1 of the Public Utilities Code.

(2)The revenues, less refunds, attributable to a rate of 0.5 percent of the 4-percent increase in the rate pursuant to subdivision (b), amounting to one-eighth of revenues from the increase in the rate under that subdivision, shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation by the Transportation Agency to intercity rail and commuter rail purposes pursuant to Section 99312.3 of the Public Utilities Code. deletion

History.—Added by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011, but operative July 1, 2011. Stats. 2017, Ch. 5 (SB 1), deleted "on or after the operative date of this subdivision" after "of the diesel fuel" of subdivision (a);and deleted the former subdivision (b) which stated "Notwithstanding subdivision (a), for the 2011-12 fiscal year only, the rate referenced of subdivision (a) shall be 1.87 percent.", and added subdivision (b) ; and deleted the former subdivision (c) which stated "Notwithstanding subdivision (a), for the 2012-13 fiscal year only, the rate referenced of subdivision (a) shall be 2.17 percent."; and deleted the former subdivision (d) which stated "Notwithstanding subdivision (a), for the 2013-14 fiscal year only, the rate referenced of subdivision (a) shall be 1.94 percent."; and relettered former subdivision (e) as subdivision (c), added "(1)" before "Notwithstanding subdivision (b)" to subdivision (c), added "except as otherwise provided in paragraph (2)" after "Section 7102" to subdivision (c); added paragraph (2) to subdivision (c); deleted subdivision "(f)" which stated "Subdivisions (a) to (e), inclusive, shall become operative on July 1, 2011.".

Former § 6015.8, similar to the present section, was added by Stats. 2010, Ch. 11, Eighth Extraordinary Session (ABx8 6), in effect March 22, 2010; amended by Stats. 2010, Ch. 9 (SB 70), in effect March 23, 2010; and by repealed Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011.