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    Last modified:  05/07/08
    Fuel Taxes Division Tax Rates

    The tax or fee rate and the year it was introduced or changed is provided below for each program the Fuel Taxes Division administers. The most recent tax or fee rate listed is also the current rate.

    Fuel Taxes Division Programs

    1. Aircraft Jet Fuel
    2. Childhood Lead Poisoning Prevention Fee
    3. Diesel Fuel Tax
    4. International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
    5. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
    6. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
    7. Oil Spill Response, Prevention, and Administration Fee
    8. Underground Storage Tank Maintenance Fee
    9. Use Fuel Tax
    10. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel

    1. Aircraft Jet Fuel
    Effective Date
    Rate Per Gallon
    December 1, 1969
    $.02
    1. Childhood Lead Poisoning Prevention Fee

    For assessment years after 2000, the fee is determined by the Department of Health Services based on market share and there is no longer a per gallon rate.

    Prod.
    Dist.
    Year
    Fee
    Assessment
    Year
    Fee
    Due
    Year
    Rate Per Gallon
    Architectural
    Coating
    Rate Per Gallon
    Petroleum Industry
    Rate Per Pound
    Ambient Air Industry
    1999 2000 2001 $.022757 $.000697 $.757024
    1998 1999 2000 $.026053 $.000756 $.757024
    1997 1998 1999 $.030614 $.000754 $.757245
    1996 1997 1998 $.032380 $.000740 $.757200
    1995 1996 1997 $.037400 $.000755 $.757200
    1994 1995 1996 $.033481 $.000760 $.726618
    1993 1994 1995 $.030947 $.000764 $.756899
    1992 1993 1994 $.030859 $.000758 $.756981
    1991 1992 1993 $.023880 $.000762 $.769199

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    1. Diesel Fuel Tax
    Effective Date
    Rate Per Gallon
    July 1, 1995
    $.18

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    1. International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
    Effective Date
    Diesel Fuel Tax
    Component b
    Rate Per Gallon
    January 1, 2008
    $.18 $.186 $.366
    January 1, 2007
    $.18 $.187 $.367
    January 1, 2006
    $.18 $.150 $.330
    January 1, 2005
    $.18 $.115 $.295
    January 1, 2004
    $.18 $.098 $.278
    January 1, 2003
    $.18 $.083 $.263
    January 1, 2002
    $.18 $.102 $.282
    January 1, 2001
    $.18 $.091 $.271
    January 1, 2000
    $.18 $.070 $.250
    January 1, 1999
    $.18 $.071 $.251
    January 1, 1998
    $.18 $.083 $.263
    July 1, 1995
    $.18 $.0 $.180

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    1. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001).
    Effective Date
    Rate Per Gallon
    January 1, 1994
    $.18
    January 1, 1993
    $.17
    January 1, 1992
    $.16
    January 1, 1991
    $.15
    August 1, 1990
    $.14
    January 1, 1983
    $.09
    October 1, 1963
    $.07
    July 1, 1953
    $.06
    July 1, 1947
    $.045
    July 29, 1927
    $.03
    October 1, 1923
    $.02

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    1. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
    Effective Date
    Rate Per Gallon
    January 1, 2002
    $.18

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    1. Oil Spill Response, Prevention, and Administration Fee

    Oil Spill Prevention and Administration Fee

    Effective Date
    Rate Per Barrel
    January 20, 2003
    $.05
    September 24, 1990
    $.04

    Oil Spill Response Fee

    Effective Date
    Rate Per Barrel
    September 24, 1990
    $.25 Not collected currently.
    Fund maximum reached with January 1991 filing.

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    1.  Underground Storage Tank Maintenance Fee
    Effective Date
    Rate Per Gallon
    January 1, 2006
    $.014
    January 1, 2005
    $.013
    January 1, 1997
    $.012
    January 1, 1996
    $.009
    January 1, 1995
    $.007
    January 1, 1991
    $.006

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    1. Use Fuel Tax

    Kerosene, Distillate, & Stove Oil (includes Diesel prior to 7/1/95)

    Effective Date
    Rate Per Gallon
    July 1, 1995 $.18 Diesel fuel tax is removed from the Use Fuel Tax Law to the new Diesel Fuel Tax Law.
    January 1, 1994 $.18
    January 1, 1993 $.17
    January 1, 1992 $.16
    January 1, 1991 $.15
    August 1, 1990 $.14
    January 1, 1983 $.09
    July 1, 1953 $.07
    July 1, 1947 $.045
    July 1, 1937 $.03

    Liquid Petroleum Gas

    Effective Date
    Rate Per Gallon
    October 1, 1966
    $.06
    October 1, 1963
    $.07
    January 1, 1959
    $.06

    Compressed Natural Gas

    Effective Date
    Rate Per 100 Cubic Feet
    January 1, 1971
    $.07

    Liquid Natural Gas

    Effective Date
    Rate Per Gallon
    January 1, 1971
    $.06

    Alcohol Fuels (Rate is » Diesel Tax Rate)

    Effective Date
    Rate Per Gallon
    January 1, 1994
    $.09
    January 1, 1993
    $.085
    January 1, 1992
    $.08
    January 1, 1991
    $.075
    August 1, 1990
    $.07
    January 1, 1983
    $.045
    September 29, 1981
    $.035

    Annual Flat Rate Tax (January 1, 1988) Per Vehicle

    All passenger car and other vehicles 4,000 lbs. or less
    $36
    More than 4,000 lbs. but less than 8,001 lbs.
    $72
    More than 8,000 lbs. but less than 12,001 lbs.
    $120
    12,000 lbs. or more
    $168

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    1. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel at a Service Station.
      Effective Date: January 1, 2006
    Gasoline Diesel
    Federal Fuel Tax $.184 $.244
    State Fuel Tax $.18 $.18
    State Underground Storage Tank Fee (UST) $.014 $.014
    Sales Tax (1) Determined at the Retail Location

    There are additional state taxes and fees which may or may not be stated on a wholesale receipt or invoice.

    • Oil Spill Prevention and Administration Fee
    • Prepaid Sales Tax

    (1) For more information on the Sales Tax Rates, please see the resources listed below.

     

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