{"code":"PUC","codeName":"Public Utilities Code","section":"99501","citation":"Pub. Util. Code, § 99501","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 10. TRANSIT DISTRICTS [24501. - 107025.]","url":"https://blackletter.si/public-utilities-code/division-10"},{"name":"PART 11. PROVISIONS APPLICABLE TO ALL PUBLIC TRANSIT [99150. - 99582.]","url":"https://blackletter.si/public-utilities-code/division-10/part-11"},{"name":"CHAPTER 5. Motor Vehicle Fuel Tax [99500. - 99510.]","url":"https://blackletter.si/public-utilities-code/division-10/part-11/chapter-5"}],"history":"Amended by Stats. 2019, Ch. 29, Sec. 134.   (SB 82)   Effective June 27, 2019.","effective":"2019-06-27","html":"<p>For purposes of this chapter:</p><p>(a) “Taxing entity” means a county other than a county with a transit development board or a county under the jurisdiction of a county transportation commission created pursuant to Division 12 (commencing with Section <a href=\"/puc/130000\">130000</a>), a city and county, a county transportation commission, a transit development board, a transit district, or a city with a population in excess of 500,000 located within a transit district. The population of a city shall be as determined by the last preceding federal census or by a subsequent census validated by the Demographic Research Unit of the Department of Finance.</p><p>(b) “Transit vehicle” means a vehicle, including, but not limited to, one operated on rails or tracks, which is used for public transportation service and which carries more than 10 persons, including the driver.</p>","text":"For purposes of this chapter: (a) “Taxing entity” means a county other than a county with a transit development board or a county under the jurisdiction of a county transportation commission created pursuant to Division 12 (commencing with Section 130000), a city and county, a county transportation commission, a transit development board, a transit district, or a city with a population in excess of 500,000 located within a transit district. The population of a city shall be as determined by the last preceding federal census or by a subsequent census validated by the Demographic Research Unit of the Department of Finance. (b) “Transit vehicle” means a vehicle, including, but not limited to, one operated on rails or tracks, which is used for public transportation service and which carries more than 10 persons, including the driver.","otherVersions":[],"url":"https://blackletter.si/public-utilities-code/motor-vehicle-fuel-tax-99501","source":"California Legislative Information bulk export (pubinfo)"}