CHAPTER 5. Motor Vehicle Fuel Tax [99500. - 99510.]
Chapter 5 added by Stats. 1977, Ch. 956.
§§ 99500–99510 · 11 sections
- § 99500 (a) Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section…
- § 99501 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…
- § 99502 (a) The tax may be imposed by the adoption of an ordinance by a taxing entity if (1) it calls a special election for the submission of a proposition to grant…
- § 99503 A special election for a transit development board or a transit district shall be conducted pursuant to the Uniform District Election Law (Part 4 (commencing…
- § 99504 (a) The taxing entity shall contract with the State Board of Equalization for the administration of the tax imposed pursuant to the adopted ordinance, and the…
- § 99505 The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part…
- § 99506 The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.
- § 99507 After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the taxing entity periodically as…
- § 99508 The net revenues received by a taxing entity shall be expended only for the following: (a) The planning, construction, and maintenance of, and the acquisition…
- § 99509 (a) Notwithstanding Section 99505, any person required to pay a license tax under Section 7351 of the Revenue and Taxation Code shall also collect the tax…
- § 99510 (a) Notwithstanding Section 99505, any person required to pay a tax under Sections 60051, 60052, and 60058 of the Revenue and Taxation Code shall also collect…