CHAPTER 2. Imposition of Tax
Chapter 2 added by Stats. 1941, Ch. 38.
§§ 8651–8657 · 14 sections
- § 8651 (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourteen cents ($0.14) during 1990, on and after August 1. (2)…
- § 8651.4 (a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend…
- § 8651.5 Notwithstanding the provisions of Section 8651, on or after January 1, 1966 the excise tax imposed upon liquefied petroleum gas shall be at the rate of six…
- § 8651.6 (a) (1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon…
- § 8651.7 (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, dimethyl ether-liquefied petroleum gas…
- § 8651.8 (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be…
- § 8651.9 (a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the…
- § 8652 No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used: (a) To propel an implement…
- § 8653 No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor…
- § 8653.1 No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United…
- § 8654 No tax shall be imposed as to any fuel used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public…
- § 8655 (a) This section shall be known and may be cited as the Mills-Hayes Act. (b) No tax shall be imposed upon fuel used by: (1) Any transit district, transit…
- § 8655.5 (a) Commencing with the 1984–85 fiscal year, the Controller shall annually transfer from the General Fund to the Highway Users Tax Account in the…
- § 8657 (a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any…