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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
- Aircraft Jet Fuel
- Childhood Lead Poisoning Prevention Fee
- Diesel Fuel Tax
- International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
- Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
- Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
- Oil Spill Response, Prevention, and Administration Fee
- Underground Storage Tank Maintenance Fee
- Use Fuel Tax
- Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
- Aircraft Jet Fuel
| Effective Date |
Rate Per Gallon |
December 1, 1969 |
$.02 |
- 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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- Diesel Fuel Tax
| Effective Date |
Rate Per Gallon |
July 1, 1995 |
$.18 |
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- 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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- 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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- Motor Vehicle Fuel Tax (Operative
On or After January 1, 2002)
| Effective Date |
Rate Per Gallon |
January 1, 2002 |
$.18 |
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- 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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- 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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- 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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- 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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