{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9501","citation":"Rev. & Tax. Code, § 9501","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501. - 9507.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-4"}],"history":"Amended by Stats. 1995, Ch. 555, Sec. 39.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>(a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencing with Section <a href=\"/rtc/7301\">7301</a>), Part 3 (commencing with Section <a href=\"/rtc/8601\">8601</a>), and Part 31 (commencing with Section <a href=\"/rtc/60001\">60001</a>) of this division, on motor vehicle fuel, a tax may be imposed by a county on a countywide basis in accordance with this part.</p><p>(b) The tax shall be imposed in increments of one cent ($0.01) per gallon or, in the case of compressed natural gas, one cent ($0.01) per 100 cubic feet as measured at standard pressure and temperature.</p><p>(c) No tax shall be imposed under this part on fuel used in propelling an aircraft or a vessel.</p>","text":"(a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of this division, on motor vehicle fuel, a tax may be imposed by a county on a countywide basis in accordance with this part. (b) The tax shall be imposed in increments of one cent ($0.01) per gallon or, in the case of compressed natural gas, one cent ($0.01) per 100 cubic feet as measured at standard pressure and temperature. (c) No tax shall be imposed under this part on fuel used in propelling an aircraft or a vessel.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/local-motor-vehicle-fuel-taxation-9501","source":"California Legislative Information bulk export (pubinfo)"}