text:
(a) Notwithstanding any other law, the City of San Pablo, by ordinance, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The city council of the City of San Pablo adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

(c) If, as of December 31, 2031, an ordinance proposing a transactions and use tax has not been approved in the City of San Pablo as authorized by subdivision (a), this chapter shall be repealed.

history: (History: Added by Stats. 2026, Ch. 109, Sec. 12. (SB 762) Effective August 17, 2026. Conditionally repealed as of December 31, 2031, by its own provisions. Note: Repeal affects Chapter 3.27, commencing with Section 7287.31.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.27. City of San Pablo Transactions and Use Tax


kind: section

code: RTC

text:
A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in any county if either, or both, of the following occur:

(a) The county board of supervisors adopts a resolution declaring its intent to propose an increase in the transactions and use tax in the county pursuant to this chapter.

(b) The county superintendent of schools receives resolutions from a majority of the governing boards of the school districts in the county declaring their intent to propose an increase in the transactions and use tax in the county pursuant to this chapter.

history: (History: Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)

division: 2. OTHER TAXES

part: 1.7. ADDITIONAL LOCAL TAXES

chapter: 3.5. Local Public Finance

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.5. Local Public Finance


text:
The local public finance authority shall be governed by a board of directors. The board of directors shall consist of the following members:

(a) Five members of the county boards of supervisors.

(b) Five members of governing boards of school districts in the county.

(1) Governing board members shall be selected in a manner determined by the county board of education, provided that:

(A) If there are five or more school districts in the county, no school district shall have more than one member on the board of directors.

(B) If there are fewer than five school districts in the county, each school district shall have at least one member on the board of directors.

(2) For purposes of this subdivision, the county office of education shall be deemed to be a school district.


text:
A local public finance authority may adopt an ordinance imposing, for the authority’s general purpose, a transactions and use tax that conforms with Part 1.6 (commencing with Section 7251) at a rate of 0.25 percent, or a multiple thereof, if all of the following requirements are met:

(a) The ordinance specifies how the proceeds of the tax will be allocated among drug abuse prevention, crime prevention, health care services, and public education purposes. Funds allocated for public education purposes shall be governed by Chapter 8 (commencing with Section 42400) of Part 24 of Division 3 of Title 2 of the Education Code.

(b) The ordinance proposing the tax is approved by a two-thirds vote of the board of directors of the authority, provided that the two-thirds majority includes at least three of the members described in subdivision (a) of Section 7288.2, and at least three of the members described in subdivision (b) of Section 7288.2.

(c) The ordinance proposing the tax is approved by two-thirds of the qualified voters of the county voting on the measure.

history: (History: Amended (as added by Stats. 1991, Ch. 1024) by Stats. 2001, Ch. 251, Sec. 7. Effective January 1, 2002. See Section 7288.6 for restriction on operative date of tax.)


text:
(a) A local public finance authority may exercise all powers necessary to perform the collection, administration, and allocation duties with respect to the transactions and use tax in a manner consistent with Part 1.6 (commencing with Section 7251).

(b) With respect to the approval by the voters of an ordinance specified in Section 7288.3, if the ordinance so requests, the county shall call a special election for that purpose to be held on a date not less than 88 nor more than 103 days after the ordinance is adopted by the board of directors of the local public finance authority.

(c) The county shall be reimbursed by the local public finance authority for all costs of conducting elections for purposes of imposing a transactions and use tax pursuant to this chapter. In the event the ordinance imposing the tax is adopted by the voters, the costs of conducting the election may be reimbursed from the proceeds of the tax. In the event the ordinance imposing the tax is not adopted by the voters, the costs of conducting the election shall be reimbursed by the local agencies within the county in proportion to the revenues each agency would have received if the ordinance had been adopted, during the first year following adoption of the ordinance.

(d) Notwithstanding any other provision of law, the imposition and collection of any tax approved by the voters at an election held pursuant to this chapter shall commence no sooner than the first day of the first calendar quarter commencing more than 90 days after the election results are certified by the county registrar.


text: For purposes of this chapter, a “school district” includes a community college district.


text:
No tax imposed pursuant to this chapter shall become operative before the later of the following dates:

(a) January 1, 1993.

(b) The date that Sections 6051.5 and 6201.5 cease to be operative pursuant to those sections.

history: (History: Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992.)


citation: RTC § 7290

text:
(a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended.

(b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251).

history: (History: Added by Stats. 2002, Ch. 330, Sec. 1. Effective January 1, 2003.)

chapter: 3.6. Davis Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.6. Davis Transactions and Use Tax


text:
(a) (1) Upon meeting the requirements of subdivision (b), the Solano Transportation Improvement Agency, a local transportation authority so designated by the board of supervisors for the County of Solano pursuant to the Local Transportation Authority and Improvement Act (Division 19 (commencing with Section 180000) of the Public Utilities Code) and consistent with that act, may impose a transactions and use tax at a rate not to exceed 1 percent applicable to any one of the following areas:

(A) The Cities of Benicia and Vallejo.

(B) The Cities of Benicia and Vallejo and the entire unincorporated area of the County of Solano.

(C) The Cities of Fairfield and Suisun.

(D) The Cities of Fairfield and Suisun and the entire unincorporated area of the County of Solano.

(2) The Solano Transportation Improvement Agency shall not impose multiple transactions and use taxes pursuant to this section on any city or the unincorporated area of the County of Solano.

(b) Before imposing a transactions and use tax pursuant to this section, the Solano Transportation Improvement Agency shall meet all of the following requirements:

(1) The Solano Transportation Improvement Agency shall adopt an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax shall be submitted to the electorate and approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.

(3) The transactions and use tax shall conform to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).

(4) The Solano Transportation Improvement Agency shall determine the area, as described in paragraph (1) of subdivision (a), to which the tax would apply before the electors vote on the measure.

(c) The revenues derived from the tax shall be spent within, or for the benefit of, the area to which the tax applies, and shall be spent only on transportation and transit infrastructure and services.

(d) Any revenues derived from the tax shall supplement, and not supplant, other transportation and transit infrastructure and service revenues available to the area to which the tax applies.

history: (History: Added by Stats. 2019, Ch. 758, Sec. 13. (AB 1413) Effective January 1, 2020.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.65. Solano County Transactions and Use Tax


text:
(a) Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) (1) Notwithstanding Section 7251.1, neither of the following shall be considered for purposes of the rate limit established by that section:

(A) A transactions and use tax rate imposed pursuant to subdivision (a).

(B) A transactions and use tax rate imposed by the County of Alameda pursuant to authority previously granted by Chapter 327 of the Statutes of 2011, as amended by Chapter 194 of the Statutes of 2013.

(2) This subdivision does not constitute a change in, but is declaratory of, existing law.

history: (History: Amended by Stats. 2019, Ch. 747, Sec. 3. (AB 723) Effective January 1, 2020. Repealed conditionally on December 31, 2022, pursuant to Section 7292.3.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.73. Local Government Finance in the County of Alameda


text: If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the County of Alameda as required by subdivision (b) of Section 7292.2, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2017, Ch. 651, Sec. 3. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, by its own provisions. Note: Repeal affects Chapter 3.73, commencing with Section 7292.2.)

chapter: 3.73. Local Government Finance in the County of Alameda


text:
(a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Added by Stats. 2023, Ch. 391, Sec. 1. (SB 335) Effective January 1, 2024. Repealed conditionally on December 31, 2028, pursuant to Sec. 7292.41.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.74. Local Government Finance in the County of Santa Clara


text:
(a) Notwithstanding any other law, the City of Alameda may impose a transactions and use tax for general purposes that, in combination with all taxes imposed pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), would not exceed the limit established in Section 7251.1 by more than 0.5 percent, if all of the following requirements are met:

(1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur after January 1, 2017.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.

(b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section.

history: (History: Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, pursuant to Section 7292.6.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.75. Local Government Finance in the City of Alameda


text: If, as of January 1, 2025, an ordinance proposing a transactions and use tax pursuant to this chapter has not been approved as required by paragraph (2) of subdivision (a) of Section 7292.5, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, by its own provisions. Note: Repeal affects Chapter 3.75, commencing with Section 7292.5.)

chapter: 3.75. Local Government Finance in the City of Alameda


text:
(a) (1) Notwithstanding any other law, the County of Sonoma may impose a transactions and use tax or combination of transactions and use taxes for general or specific purposes at a combined rate totaling no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1.

(2) Notwithstanding any other law, any city within the County of Sonoma may impose a transactions and use tax or combination of transactions and use taxes for general or specific purposes, at a combined rate totaling no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1.

(3) Notwithstanding any other law, the Sonoma County Transportation Authority may impose a transactions and use tax or combination of transactions and use taxes for specific purposes, at a combined rate totaling no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1.

(b) An ordinance adopted pursuant to subdivision (a) shall meet all of the following requirements:

(1) The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax shall occur on or after November 6, 2018, and before January 1, 2026.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(c) The changes made to this section by the act adding this subdivision, except for the change made to paragraph (2) of subdivision (b) requiring the ordinance to be approved by the voters prior to January 1, 2026, do not constitute a change in, but are declaratory of, existing law.

history: (History: Amended by Stats. 2025, Ch. 17, Sec. 3. (SB 132) Effective June 27, 2025.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.76. Sonoma County Transactions and Use Tax


text:
(a) Notwithstanding any other law, the City of Pinole, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1) The City Council of the City of Pinole adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 2. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7292.9.2.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax


text: If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to Section 7292.9.1, this chapter shall remain in effect only until January 1, 2029, and as of that date is repealed.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 2. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.77, commencing with Section 7292.9.1.)

chapter: 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax


text: If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Clara as required by subdivision (a) of Section 7292.4, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2023, Ch. 391, Sec. 1. (SB 335) Effective January 1, 2024. Repealed conditionally on December 31, 2028, by its own provisions. Note: Repeal affects Chapter 3.74, commencing with Section 7292.4.)

chapter: 3.74. Local Government Finance in the County of Santa Clara


text:
(a) Notwithstanding any other law, the City of Campbell, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1) The City Council of the City of Campbell adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 1. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7292.43.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax


text: If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to Section 7292.42, this chapter shall remain in effect only until January 1, 2029, and as of that date is repealed.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 1. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.74.1, commencing with Section 7292.42.)

chapter: 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax


citation: RTC § 7293

text:
(a) Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), would exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.

(2) The city ordinance proposing the transactions and use tax is submitted to the electorate of the adopting city, as applicable, and is approved by the voters voting on the ordinance as required by Article XIIIC of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 4, 2014.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(4) The transactions and use tax is imposed on or after January 1, 2015.

(5) Notwithstanding paragraph (4), an ordinance proposing a transactions and use tax pursuant to this section shall become operative as provided in Section 7265.

(b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section.

history: (History: Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, pursuant to Section 7294.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.8. Local Government Finance in the City of El Cerrito


citation: RTC § 7294

text: If, as of January 1, 2022, an ordinance proposing a transactions and use tax has not been approved as required by paragraph (2) of subdivision (a) of Section 7293, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, by its own provisions. Note: Repeal affects Chapter 3.8, commencing with Section 7293.)

chapter: 3.8. Local Government Finance in the City of El Cerrito


text:
(a) Notwithstanding any other law, the County of Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1) The County of Solano Board of Supervisors adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 3. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7294.2.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes


text: If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved as required by subdivision (a) of Section 7294.1, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 3. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.81, commencing with Section 7294.1.)

chapter: 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes


text:
(a) Notwithstanding any other law, any city within the County of Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1) The city council of any city within the County of Solano adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ initiative.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

(c) This section shall not apply to any city within the County of Solano that has not approved, on or before January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax pursuant to subdivision (a).

history: (History: Added by Stats. 2024, Ch. 852, Sec. 4. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7294.4.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.82. Local Government Finance in the Cities within the County of Solano


text: If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved by any city within the County of Solano, as required by subdivision (a) of Section 7294.3, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2024, Ch. 852, Sec. 4. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.82, commencing with Section 7294.3.)

chapter: 3.82. Local Government Finance in the Cities within the County of Solano


text:
(a) Notwithstanding any other law, the San Luis Obispo Council of Governments, established pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The San Luis Obispo Council of Governments adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The ordinance proposing the transactions and use tax is approved by the voters on or after January 1, 2026, and before January 1, 2032.

(4) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Added by Stats. 2025, Ch. 750, Sec. 1. (SB 333) Effective January 1, 2026.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.83. San Luis Obispo Council of Governments Transactions and Use Tax


text:
(a) Notwithstanding any other law, the County of Santa Cruz may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The Santa Cruz County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with Article XIII C of the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

(c) If, as of December 31, 2030, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Cruz as authorized by subdivision (a), this chapter shall be repealed.

history: (History: Added by Stats. 2026, Ch. 109, Sec. 13. (SB 762) Effective August 17, 2026. Conditionally repealed as of December 31, 2030, by its own provisions. Note: Repeal affects Chapter 3.85, commencing with Section 7294.7.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.85. County of Santa Cruz Transactions and Use Tax


citation: RTC § 7295

text:
(a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements of the Bay Area County Traffic and Transportation Funding Act (Division 12.5 (commencing with Section 131000) of the Public Utilities Code) relating to the imposition of transactions and use taxes, impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1.

(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.

history: (History: Amended by Stats. 2017, Ch. 231, Sec. 3. (AB 1613) Effective January 1, 2018. Repealed conditionally on January 1, 2026, pursuant to Section 7296.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.9. Local Government Finance in the County of San Mateo


citation: RTC § 7296

text: If the ordinance proposing the transactions and use tax is not approved as required by Section 7295, this chapter shall be repealed as of January 1, 2026.

history: (History: Added by Stats. 2015, Ch. 579, Sec. 1. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.9, commencing with Section 7295.)

chapter: 3.9. Local Government Finance in the County of San Mateo


citation: RTC § 7297

text:
Notwithstanding any other law, the Transportation Agency for Monterey County may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.375 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(a) The Transportation Agency for Monterey County adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII   C of the California Constitution.

(c) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.

history: (History: Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, pursuant to Section 7298.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.91. Local Government Finance in the County of Monterey


citation: RTC § 7298

text: If the ordinance proposing the transactions and use tax is not approved as required by subdivision (b) of Section 7297, this chapter shall be repealed as of January 1, 2026.

history: (History: Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.91, commencing with Section 7297.)

chapter: 3.91. Local Government Finance in the County of Monterey


citation: RTC § 7299

text:
Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(a) The city adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.

(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.

history: (History: Added by Stats. 2018, Ch. 771, Sec. 10. (AB 2920) Effective January 1, 2019.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.92. Local Government Finance in the City of Berkeley


citation: RTC § 7300

text:
(a) Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1) The County of Ventura adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Amended by Stats. 2023, Ch. 391, Sec. 2. (SB 335) Effective January 1, 2024. Conditionally repealed on January 1, 2027, pursuant to Sec. 7300.1.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.93. Local Government Finance in the County of Ventura


text: If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300, this chapter shall be repealed on January 1, 2027.

history: (History: Added by Stats. 2022, Ch. 286, Sec. 1. (AB 2453) Effective January 1, 2023. Repealed conditionally on January 1, 2027, by its own provisions. Note: Repeal affects Chapter 3.93, commencing with Section 7300.)

chapter: 3.93. Local Government Finance in the County of Ventura


text:
(a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:

(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.

(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.

history: (History: Added by Stats. 2023, Ch. 572, Sec. 1. (AB 1256) Effective January 1, 2024. Repealed conditionally on January 1, 2027, pursuant to Sec. 7300.4.)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.94. Local Government Finance in the County of Humboldt


text: If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.

history: (History: Added by Stats. 2023, Ch. 572, Sec. 1. (AB 1256) Effective January 1, 2024. Repealed conditionally on January 1, 2027, by its own provisions. Note: Repeal affects Chapter 3.94, commencing with Section 7300.3.)

chapter: 3.94. Local Government Finance in the County of Humboldt


text:
(a) Notwithstanding any other law, the Monterey-Salinas Transit District, created pursuant to Part 17 (commencing with Section 106000) of Division 10 of the Public Utilities Code, may impose a transactions and use tax for the support of its transportation services in accordance with Section 106060 of the Public Utilities Code at a rate of no more than 0.25 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:

(1) The district adopts an ordinance proposing the transactions and use tax by an affirmative vote of at least two-thirds of the board of directors.

(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIIIC of the California Constitution.

(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.

(b) Notwithstanding Section 7251.1, the tax rate authorized pursuant to subdivision (a) shall not be considered for purposes of the combined rate limit established by Section 7251.1.

history: (History: Added by Stats. 2025, Ch. 706, Sec. 2. (AB 761) Effective January 1, 2026. Repealed conditionally on January 1, 2035, pursuant to Sec. 7300.6)

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.95. Monterey-Salinas Transit District Transactions and Use Tax


text: If, as of January 1, 2035, an ordinance proposing a transactions and use tax is not approved pursuant to Section 7300.5, this chapter shall be repealed as of that same date.

history: (History: Added by Stats. 2025, Ch. 706, Sec. 2. (AB 761) Effective January 1, 2026. Repealed conditionally on January 1, 2035, by its own provisions. Note: Repeal affects Chapter 3.95, commencing with Section 7300.5.)

chapter: 3.95. Monterey-Salinas Transit District Transactions and Use Tax


citation: RTC § 7301

text: This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”

history: (History: Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

part: 2. MOTOR VEHICLE FUEL TAX LAW

chapter: 1. General Provisions and Definitions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 1. General Provisions and Definitions


citation: RTC § 7302

text: Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.


citation: RTC § 7303

text: “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.


citation: RTC § 7304

text: “Alcohol” includes ethanol and methanol.


citation: RTC § 7305

text: “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.


citation: RTC § 7306

text: “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines.


citation: RTC § 7307

text: “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been imposed. Blended motor vehicle fuel also means any conversion of a liquid into motor vehicle fuel. “Conversion of a liquid into motor vehicle fuel” occurs when any liquid that is not included in the definition of motor vehicle fuel and that is outside the bulk transfer/terminal system is sold as motor vehicle fuel, delivered as motor vehicle fuel, or represented to be motor vehicle fuel.


citation: RTC § 7308

text: “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.


citation: RTC § 7309

text: “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.


citation: RTC § 7310

text: “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Motor vehicle fuel in the fuel tank of any engine, or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system.


citation: RTC § 7311

text: “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.


citation: RTC § 7312

text: “Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a motor vehicle or aircraft shall not be deemed to be an “entry” if not removed from the fuel tank except as used for the operation of that motor vehicle or aircraft, except to the extent that the motor vehicle fuel was acquired tax free for export or a refund of tax was claimed as a result of exportation from the state from which that motor vehicle fuel was transported into this state.


citation: RTC § 7313

text: “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline.


citation: RTC § 7314

text: “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.


citation: RTC § 7315

text: “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made on the temperature corrected gallonage.


citation: RTC § 7316

text: “Gasoline” means finished gasoline and gasoline blendstocks.


citation: RTC § 7317

text: “Gasoline blendstocks” means any petroleum product component of gasoline.

history: (History: Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)


citation: RTC § 7318

text: “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.


citation: RTC § 7319

text: “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.


citation: RTC § 7320

text:
“Highway vehicle operator/fueler” includes:

(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or

(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 12. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7321

text: “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.


citation: RTC § 7322

text: “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline.


citation: RTC § 7323

text: “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.


citation: RTC § 7324

text: “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.


citation: RTC § 7325

text: “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.


citation: RTC § 7326

text: “Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel.

history: (History: Amended by Stats. 2003, Ch. 605, Sec. 5. Effective January 1, 2004.)


citation: RTC § 7327

text: “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.


citation: RTC § 7328

text: “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.


citation: RTC § 7329

text: “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.


citation: RTC § 7330

text: “Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 14. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7331

text: “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.


citation: RTC § 7332

text: “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. “Position holder” includes a terminal operator that owns motor vehicle fuel in its terminal.


citation: RTC § 7333

text: “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.


citation: RTC § 7334

text: “Refiner” includes any person that owns, operates, or otherwise controls a refinery.


citation: RTC § 7335

text: “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.


citation: RTC § 7336

text: “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel. However, motor vehicle fuel is not removed when it evaporates or is otherwise lost or destroyed.


citation: RTC § 7337

text:
“Sale” means:

(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.

(b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 15. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7338

text:
“Supplier” includes any person who is any of the following:

(a) Blender, as defined in Section 7308.

(b) Enterer, as defined in Section 7311.

(c) Position holder, as defined in Section 7332.

(d) Refiner, as defined in Section 7334.

(e) Terminal operator, as defined in Section 7340.

(f) Throughputter, as defined in Section 7341.


citation: RTC § 7339

text: “Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. “Terminal” includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack.

history: (History: Amended by Stats. 2009, Ch. 545, Sec. 3. (AB 1547) Effective January 1, 2010.)


text: “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.

history: (History: Added by Stats. 2009, Ch. 545, Sec. 4. (AB 1547) Effective January 1, 2010.)


citation: RTC § 7340

text: “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.


citation: RTC § 7341

text: “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.


citation: RTC § 7342

text: “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.

history: (History: Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)


citation: RTC § 7343

text: “Vessel” means a waterborne vessel used for transporting motor vehicle fuel.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 16. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7344

text: “Vessel operator” means any person that operates or otherwise controls a vessel.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 17. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7345

text: “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person.

history: (History: Added by Stats. 2001, Ch. 429, Sec. 18. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7360

text:
(a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364.

(2) If the federal fuel tax is reduced below the rate of nine cents ($0.09) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by paragraph (1), on and after the date of the reduction, shall be recalculated by an amount so that the combined state rate under paragraph (1) and the federal tax rate per gallon equal twenty-seven cents ($0.27).

(3) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be so exempt under this section.

(b) (1) On and after July 1, 2010, in addition to the tax imposed by subdivision (a), a tax is hereby imposed upon each gallon of motor vehicle fuel, other than aviation gasoline, subject to the tax in Sections 7362, 7363, and 7364 in an amount equal to seventeen and three-tenths cents ($0.173) per gallon.

(2) For the 2011–12 fiscal year and each fiscal year thereafter, the board shall, on or before March 1 of the fiscal year immediately preceding the applicable fiscal year, adjust the rate in paragraph (1) in that manner as to generate an amount of revenue that will equal the amount of revenue loss attributable to the exemption provided by Section 6357.7, based on estimates made by the board, and that rate shall be effective during the state’s next fiscal year.

(3) In order to maintain revenue neutrality for each year, beginning with the rate adjustment on or before March 1, 2012, the adjustment under paragraph (2) shall also take into account the extent to which the actual amount of revenues derived pursuant to this subdivision and, as applicable, Section 7361.1, the revenue loss attributable to the exemption provided by Section 6357.7 resulted in a net revenue gain or loss for the fiscal year ending prior to the rate adjustment date on or before March 1.

(4) The intent of paragraphs (2) and (3) is to ensure that the act adding this subdivision and Section 6357.7 does not produce a net revenue gain in state taxes.

(5) Commencing July 1, 2019, the adjustments in paragraphs (2) and (3) shall cease, and the rate imposed by this subdivision shall be the rate in paragraph (1).

(c) On and after November 1, 2017, in addition to the taxes imposed by subdivisions (a) and (b), a tax is hereby imposed upon each gallon of motor vehicle fuel, other than aviation gasoline, subject to the tax in Sections 7362, 7363, and 7364, in an amount equal to twelve cents ($0.12) per gallon.

(d) On July 1, 2020, and every July 1 thereafter, the board shall adjust the taxes imposed by subdivisions (a), (b), and (c), with the adjustment to apply to both to the base tax rates specified in those provisions and to any previous adjustment in rates made pursuant to this subdivision, by increasing the taxes by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting taxes rounded to the nearest one-tenth of one cent ($0.01). The first adjustment pursuant to this subdivision shall be a percentage amount equal to the increase in the California Consumer Price Index from November 1, 2017, to November 1, 2019. Subsequent annual adjustments shall cover subsequent 12 month periods. The incremental change shall be added to the associated rate for that year.

(e) Any increases to the taxes imposed under subdivisions (a), (b), and (c) that are enacted by legislation subsequent to July 1, 2017, shall be deemed to be changes to the base tax rates for purposes of the California Consumer Price Index calculation and adjustment performed pursuant to subdivision (d).

history: (History: Amended by Stats. 2017, Ch. 5, Sec. 25. (SB 1) Effective April 28, 2017.)

chapter: 2. Imposition of Tax

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2. Imposition of Tax


citation: RTC § 7361

text:
(a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of eighteen cents ($0.18) for each gallon of motor vehicle fuel according to the volumetric measure thereof, on which a tax has not been imposed under Part 2 (commencing with Section 7301) as in effect on December 31, 2001, and tax would have been imposed on any prior removal, entry, or sale of motor vehicle fuel had Sections 7360 to 7363, inclusive, applied to motor vehicle fuel for the period before January 1, 2002.

(b) For purposes of subdivision (a):

(1) “Storing” includes the possession in a storage facility, except an approved terminal or refinery, of motor vehicle fuel as well as the motor vehicle fuel purchased from and invoiced by the seller prior to January 1, 2002, and in transit on that date.

(2) “Owning” means having title to the motor vehicle fuel.

(3) “Distributor” means any person who was required to be licensed as a distributor under Part 2 (commencing with Section 7301) as in effect on December 31, 2001.

history: (History: Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)


text:
(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel, other than aviation gasoline, on July 1, 2010, shall pay a storage tax of seventeen and three-tenths cents ($0.173) per gallon of tax-paid motor vehicle fuel, other than aviation gasoline, in storage according to the volumetric measure thereof.

(b) For purposes of this section:

(1) “Owning” means having title to the motor vehicle fuel, other than aviation gasoline.

(2) “Retailer” means any person who sells motor vehicle fuel, other than aviation gasoline, in this state to a person who subsequently uses the motor vehicle fuel, other than aviation gasoline.

(3) “Storing” includes the ownership or possession of tax-paid motor vehicle fuel, other than aviation gasoline, outside of the bulk transfer or terminal system, including the holding of tax-paid motor vehicle fuel, other than aviation gasoline, for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid motor vehicle fuel, other than aviation gasoline, purchased from and invoiced by the seller, and tax-paid motor vehicle fuel, other than aviation gasoline removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date.

(4) “Wholesaler” means any person who sells motor vehicle fuel, other than aviation gasoline, in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel, other than aviation gasoline.

history: (History: Repealed and added by Stats. 2011, Ch. 6, Sec. 26. (AB 105) Effective March 24, 2011.)


text:
(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel on November 1, 2017, shall pay a storage tax, the rate of which shall be determined by the board pursuant to the difference in the rate of the tax on motor vehicle fuel in effect on October 31, 2017, and the rate in effect on November 1, 2017, on tax-paid motor vehicle fuel in storage according to the volumetric measure thereof.

(b) For purposes of this section:

(1) “Owning” means having title to the motor vehicle fuel.

(2) “Retailer” means any person who sells motor vehicle fuel in this state to a person who subsequently uses the motor vehicle fuel.

(3) “Storing” includes the ownership or possession of tax-paid motor vehicle fuel outside of the bulk transfer/terminal system, including the holding of tax-paid motor vehicle fuel for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid motor vehicle fuel purchased from and invoiced by the seller, and tax-paid motor vehicle fuel removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date.

(4) “Wholesaler” means any person who sells diesel fuel in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel.

history: (History: Added by Stats. 2017, Ch. 5, Sec. 26. (SB 1) Effective April 28, 2017.)


citation: RTC § 7362

text: The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.


citation: RTC § 7363

text:
The tax specified in Section 7360 is also imposed on all of the following:

(a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies:

(1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier.

(2) The removal is at the refinery rack.

(b) The entry of motor vehicle fuel into this state for sale, consumption, use, or warehousing if either of the following applies:

(1) The entry is by bulk transfer and the enterer is not a licensed supplier.

(2) The entry is not by bulk transfer.

(c) The removal or sale of motor vehicle fuel in this state to an unlicensed person unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel.

(d) The removal or sale of blended motor vehicle fuel in this state by the blender thereof. The number of gallons of blended motor vehicle fuel subject to tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel.


citation: RTC § 7364

text:
The tax specified in Section 7360 is imposed as a backup tax as follows:

(a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:

(1) Any motor vehicle fuel on which a claim for refund has been allowed; or

(2) Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).

(b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed.

(c) On the sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 19. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7365

text: Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 7363.


citation: RTC § 7366

text: Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.


citation: RTC § 7367

text: Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.


citation: RTC § 7368

text: Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.


citation: RTC § 7369

text: Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363.


citation: RTC § 7370

text:
The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply:

(a) The position holder with respect to the motor vehicle fuel is a person other than the terminal operator and is not a licensed supplier.

(b) The terminal operator has not met the conditions of Section 7371.


citation: RTC § 7371

text:
A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:

(a) The terminal operator is a licensed supplier.

(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.

(c) The terminal operator has no reason to believe that any information in the certificate is false.


citation: RTC § 7372

text:
(a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon the removal of the motor vehicle fuel from a refinery or terminal rack, as if the amount were payment of the tax by the refiner or positionholder under Section 7362 or 7363, as the case may be, if the Internal Revenue Service authorizes payment of federal fuel taxes by the receiving party under a two-party exchange agreement or similar arrangement.

(b) The refiner or positionholder shall remain primarily liable for payment of the tax imposed by Section 7362 or 7363 for motor vehicle fuel removed at the refinery or terminal rack, as the case may be, plus any penalty or interest, until the amount is finally paid and credited to the account of the responsible refiner or positionholder; provided, however, that the board, at its discretion, may relieve the refiner or positionholder from primary liability for payment of tax imposed by Section 7362 or 7363 and hold another person primarily liable for the tax if (1) the Internal Revenue Service authorizes payment of fuel taxes by the receiving party under a two-party exchange agreement, and (2) under the Internal Revenue Service approach to two-party exchange agreements, another person is primarily liable for payment of the tax, and (3) the board elects to follow the Internal Revenue Service approach.

(c) The board may adopt those regulations as it deems appropriate to carry out this section.

history: (History: Added by Stats. 2001, Ch. 429, Sec. 20. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7373

text:
(a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all motor vehicle fuel received at a terminal in this state, imported into this state, or refined and placed into storage for removal at a refinery in this state or blended motor vehicle fuel blended or converted in this state and no longer in the possession of the supplier has been removed or sold by the supplier.

(b) The presumption shall not apply if the supplier proves to the satisfaction of the board that both:

(1) The supplier has exercised ordinary care in entrusting control or possession of the motor vehicle fuel to another person.

(2) The person to whom the supplier has entrusted the control or possession of the motor vehicle fuel as bailee, consignee, employee, or agent, caused a removal or sale by the act of converting to that person’s own use the motor vehicle fuel so entrusted to that person by the supplier.

(c) If the supplier proves to the satisfaction of the board, the existence of both of the circumstances in paragraphs (1) and (2) of subdivision (b), then the person who converted the motor vehicle fuel to his or her own use, as well as any other person receiving that motor vehicle fuel with the knowledge that it was so converted, shall be liable for payment of the tax imposed upon that removal or sale, and all of those persons shall be considered as suppliers for the purpose of Chapter 5 (commencing with Section 7651) or Chapter 6 (commencing with Section 7851) of this part.

history: (History: Added by Stats. 2001, Ch. 429, Sec. 21. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7385

text: Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.

history: (History: Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

chapter: 2.5. Aircraft Jet Fuel Tax

article: 1. Definitions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 1. Definitions


citation: RTC § 7386

text: “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.

article: 1. Definitions


citation: RTC § 7387

text: “Aircraft jet fuel” means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of engine.

article: 1. Definitions


citation: RTC § 7388

text: “Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.

article: 1. Definitions


citation: RTC § 7389

text:
“Aircraft jet fuel user” means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following:

(a) A common carrier by air engaged in the business of transporting persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the authority of the laws of this state, of the United States, or of any foreign government.

(b) A person engaged in the business of constructing or reconstructing by manufacture or assembly of completed aircraft, or modifying, overhauling, repairing, maintaining, or servicing of aircraft.

(c) The armed forces of the United States.

article: 1. Definitions


citation: RTC § 7390

text: “Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.

history: (History: Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

article: 1. Definitions


citation: RTC § 7391

text: “Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.

article: 1. Definitions


citation: RTC § 7392

text: For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.02) for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user.

article: 2. Imposition of Tax

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 2. Imposition of Tax


citation: RTC § 7393

text: The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651. All of the provisions of this part relating to the collection of the tax shall be applicable to the collection of the tax imposed by Section 7392.

article: 2. Imposition of Tax


citation: RTC § 7394

text: If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or her is not subject to the tax imposed by Section 7392 and the person uses the fuel as an aircraft jet fuel user, the person shall be liable for payment of the tax imposed by Section 7392 as if he or she were an aircraft jet fuel dealer making taxable sales of aircraft jet fuel at the time of that use and the number of gallons of fuel so used shall be deemed the number of gallons sold by him or her.

article: 2. Imposition of Tax


citation: RTC § 7395

text: Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits shall be made to the board on forms prescribed by the board. Before issuing the permit the board may require the applicant to furnish the bond required under Chapter 4 (commencing with Section 7451).

article: 3. Permit

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 3. Permit


citation: RTC § 7396

text: Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer permit authorizing the applicant to become a dealer in aircraft jet fuel. The permit is valid until canceled, suspended, or revoked.

article: 3. Permit


citation: RTC § 7397

text: All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392.

article: 4. Administrative Provisions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 4. Administrative Provisions


citation: RTC § 7398

text: All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the payment of any refunds authorized by this part, the balance remaining shall be transferred to the Aeronautics Account in the State Transportation Fund for allocation pursuant to Section 8352.3.

article: 5. Disposition of Proceeds

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 5. Disposition of Proceeds


citation: RTC § 7401

text:
(a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following:

(1) Any entry or removal from a terminal or refinery of motor vehicle fuel transferred in bulk to a refinery or terminal if the persons involved (including the terminal operator) are licensed suppliers.

(2) The removal of motor vehicle fuel, if all of the following apply:

(A) The motor vehicle fuel is removed by railroad car from an approved refinery and is received at an approved terminal.

(B) The refinery and the terminal are operated by the same licensed supplier.

(C) The refinery is not served by pipeline (other than a pipeline for the receipt of crude oil) or vessel.

(3) Motor vehicle fuel which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside of this state by a supplier by means of any of the following:

(A) Facilities operated by the supplier.

(B) Delivery by the supplier to a carrier, customs broker, or forwarding agency, whether hired by the purchaser or not, for shipment to the out-of-state point.

(C) Delivery by the supplier to any vessel clearing from a port of this state for a port outside of this state and actually exported from this state in the vessel.

(4) Motor vehicle fuel sold by credit card certified by the United States Department of State to any consulate officer or consulate employee of a foreign government who is not engaged in any private occupation for gain within this state, who uses the motor vehicle fuel in a motor vehicle that is registered with the United States Department of State, and whose government has done either of the following:

(A) Entered into a treaty with the United States providing for the exemption of its representatives from national, state, and municipal taxes.

(B) Granted a similar exemption to representatives of the United States.

(5) Motor vehicle fuel sold to the United States armed forces for use in ships or aircraft, or for use outside this state.

(6) Gasoline blendstocks removed from a pipeline or vessel, when the gasoline blendstocks are received by a licensed industrial user.

(7) Any entry or removal from a terminal or refinery of gasoline blendstocks that are received at an approved terminal or refinery if the person otherwise liable for the tax is a licensed supplier.

(8) Any entry or removal from a terminal or refinery of gasoline blendstocks not in connection with a sale if the person otherwise liable for the tax is a licensed supplier and the person does not use the gasoline blendstocks to produce finished gasoline.

(9) Any entry or removal from a terminal or refinery of gasoline blendstocks in connection with a sale if the person otherwise liable for the tax is a licensed supplier and at the time of sale, such person has an unexpired exemption certificate described in Section 7402 from the buyer and has no reason to believe any information in the certificate is false.

(10) If paragraph (8) or (9) applied to the removal or entry of gasoline blendstocks, any resale made of gasoline blendstocks, when the person has an unexpired exemption certificate described in Section 7402 from the buyer and has no reason to believe any information in the certificate is false.

(11) Motor vehicle fuel sold by a supplier to a train operator for use in a motor vehicle fuel-powered train or for other off-highway use and the supplier has on hand an exemption certificate described in Section 7403 from the train operator.

(b) For purposes of this section:

(1) “Carrier” means a person or firm engaged in the business of transporting for compensation property owned by other persons, and includes both common and contract carriers.

(2) “Forwarding agent” means a person or firm engaged in the business of preparing property for shipment or arranging for its shipment.

history: (History: Repealed and added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

chapter: 3. Exemptions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 3. Exemptions


citation: RTC § 7402

text:
(a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates:

(1) The date one year after the effective date of the certificate.

(2) The date a new certificate is provided by the buyer to the seller.

(b) An exemption certificate for gasoline blendstocks that states that the blendstocks will not be used to produce finished gasoline shall contain that information and be in the form as the board may prescribe.

history: (History: Added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)


citation: RTC § 7403

text:
(a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale.

(b) An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe.


text: Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obtain a license from the board. Every application for a license shall be made upon a form prescribed by the board and shall set forth the name under which the applicant transacts or intends to transact business, the location of his or her place or places of business, and such other information as the board may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application.


text:
(a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of subdivision (a) of Section 7401, each train operator must make a report to the board showing:

(1) The name and license number of the supplier from whom it purchased motor vehicle fuel and the number of gallons of motor vehicle fuel purchased that is exempt from the tax.

(2) Any other information required by the board.

(b) Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the information in subdivision (a) during each quarterly reporting period. The report shall be filed with the board on or before the last day of the month following the close of the quarterly period to which it relates. To facilitate the administration of this part, the board may require the filing of these reports for other than quarterly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

(c) All of the administrative provisions of this part relating to a supplier shall be applicable to a train operator.

(d) The board may revoke the train operator’s license provided for in Section 7403.1 due to the filing of inaccurate or improper reports.

history: (History: Amended by Stats. 2002, Ch. 459, Sec. 1. Effective January 1, 2003.)


citation: RTC § 7404

text: If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the effect that the motor vehicle fuel purchased will be used in an exempt manner, and sells the motor vehicle fuel or uses the motor vehicle fuel in some other manner or for some other purpose, the purchaser will be liable for payment of the tax under Chapter 2 (commencing with Section 7360) of this part. The tax, applicable penalties, and interest shall become due and payable and shall be ascertained and determined in the same manner as the backup tax under Section 7727.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 22. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7405

text:
(a) Any person, including any officer or employee of a corporation, who gives an exemption certificate pursuant to this chapter for motor vehicle fuel that he or she knows at the time of purchase is not to be used by him or her or the corporation in an exempt manner, for the purpose of evading payment of the amount of the tax applicable to the transaction, is guilty of a misdemeanor punishable as provided in Section 8405.

(b) Any person, including any officer or employee of a corporation, who gives an exemption certificate for motor vehicle fuel pursuant to this chapter that he or she knows at the time of purchase is not to be used by him or her or the corporation in an exempt manner, is liable to the state for the amount of tax that would be due if he or she had not given that certificate. In addition to the tax, the person shall be liable to the state for a penalty of 25 percent of the tax or one thousand dollars ($1,000), whichever is greater, for each certificate issued for personal gain or to evade the payment of taxes.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 23. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)


citation: RTC § 7451

text: Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on forms prescribed by the board. A supplier’s license shall be issued only to a person who is a supplier of motor vehicle fuel as defined in Section 7338. It is unlawful for any person to be a supplier without first securing a license.

history: (History: Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

chapter: 4. Licenses and Bonds

article: 1. License for Supplier

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 1. License for Supplier


citation: RTC § 7452

text: Applications shall be made on forms to be prescribed, prepared, and furnished by the board.

article: 1. License for Supplier


citation: RTC § 7453

text: Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 7486. The license issued to any supplier is not transferable and is valid until canceled or revoked.

history: (History: Amended by Stats. 2001, Ch. 429, Sec. 24. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

article: 1. License for Supplier


citation: RTC § 7460

text: Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section 7322. It is unlawful for a person to act as an industrial user without first securing a license.

history: (History: Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

article: 2. License for Industrial User

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 2. License for Industrial User


citation: RTC § 7470

text: Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition, every train operator that transports motor vehicle fuel, alcohol, or aircraft jet fuel into, out of, or within this state shall obtain a license from the board on forms prescribed by the board. A pipeline operator license, a train operator license, or a vessel operator license shall be issued only to a person who is a pipeline operator, a train operator, or a vessel operator as defined in Sections 7331, 7342, and 7344. It is unlawful for a person to act as a pipeline operator or a vessel operator without first securing a license. It is unlawful for a train operator to transport motor vehicle fuel, alcohol, or aircraft jet fuel into, out of, or within this state on or after January 1, 2009, without first securing a license under this section or Section 7403.1.

history: (History: Amended by Stats. 2008, Ch. 306, Sec. 6. Effective January 1, 2009.)

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 3. License for Pipeline Operator, Train Operator, and Vessel Operator


citation: RTC § 7486

text: The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to deposit with it any security as it may determine appropriate. The amount of the security shall be fixed by the board but shall not be more than three times the estimated average monthly tax liability of the person. The total amount of security shall not be in excess of one million dollars ($1,000,000) where the person has established to the satisfaction of the board that this security, together with property to which the lien imposed by Section 7872 attaches, is sufficient security to ensure payment of taxes equivalent to three times the estimated average monthly tax liability of the person. The amount of the security may be increased or decreased by the board at any time. Any security in the form of cash or insured deposits in banks and savings and loan institutions shall be held by the board in trust to be used solely in the manner provided for in this section and Section 7487. Any security in the form of a bond or bonds shall be duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part, and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part. Security held by the board shall be released after a three-year period in which the person has filed all returns and paid all tax to the state or any amount of tax required to be collected and paid to the state within the time required.

history: (History: Repealed and added by Stats. 2001, Ch. 429, Sec. 26. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

article: 4. Bonds

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 4. Bonds


citation: RTC § 7487

text: If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of cash, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the Controller on the date the person ceases to operate under this part.

history: (History: Repealed and added by Stats. 2001, Ch. 429, Sec. 28. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

article: 4. Bonds


citation: RTC § 7491

text:
The board may refuse to issue a license under this part:

(a) If the application therefor is filed by an applicant who formerly held any license under this part which, prior to the time of filing the application, has been revoked for cause by the board; or

(b) If the board determines that the application therefor is not filed in good faith or made by the real person in interest.

article: 5. Denial of License

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 5. Denial of License


citation: RTC § 7492

text: Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof.

article: 5. Denial of License


citation: RTC § 7493

text: The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.

article: 5. Denial of License


citation: RTC § 7505

text: The board may revoke the license of any person who refuses or neglects to comply with any provisions of this part or any rule or regulation of the board prescribed and adopted under this part.

article: 6. Revocation of License

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 6. Revocation of License


citation: RTC § 7506

text:
The board may revoke any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of motor vehicle fuel, producing of blended motor vehicle fuel, owning or holding inventory position of motor vehicle fuel, or owning or operating a refinery or terminal as any of the following:

(a) A blender, as defined in Section 7308.

(b) An enterer, as defined in Section 7311.

(c) A position holder, as defined in Section 7332.

(d) A refiner, as defined in Section 7334.

(e) A terminal operator, as defined in Section 7340.

(f) A throughputter, as defined in Section 7341.

article: 6. Revocation of License


citation: RTC § 7507

text: Before revoking any license the board shall notify the licensee to show cause within 10 days after the notice is given, why his or her license should not be revoked. The notice shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.

article: 6. Revocation of License


citation: RTC § 7508

text: The board may cancel any license issued under this part immediately upon surrender thereof but before revoking a license the board shall allow the person an opportunity to show cause as provided in Section 7507.

article: 6. Revocation of License


citation: RTC § 7509

text: Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle fuel remaining in his or her possession or ownership shall be deemed removed, entered, sold, delivered, or used and subject to jeopardy determination as provided in Section 7698 if, in the judgment of the board, it is necessary to ensure payment of the tax with respect to the removal, entry, sale, delivery, or use of the motor vehicle fuel.

article: 6. Revocation of License


citation: RTC § 7510

text: Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 8126.

article: 6. Revocation of License


citation: RTC § 7511

text: It is unlawful for any person to operate in this state after a license has been revoked.

article: 6. Revocation of License


citation: RTC § 7520

text: Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state, the location of all offices or other places of business in this state, and any other information as the board may require.

article: 7. Licensing of Locations

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 7. Licensing of Locations


citation: RTC § 7651

text: Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of motor vehicle fuel removed, sold, or entered within this state during each calendar month, or that monthly period ended during that calendar month as the board may authorize, the amount of tax due for the month covered by the return, and other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the month following the monthly period to which it relates, together with a remittance payable to the Controller for the amount of tax due for that period less whatever amounts may have been paid theretofore for the same period because of returns, prepayment forms, and payments made on a weekly basis. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

history: (History: Amended by Stats. 2002, Ch. 459, Sec. 2. Effective January 1, 2003.)

chapter: 5. Determinations and Payments

article: 1. Returns, Reports, and Payments

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 5. Determinations and Payments > 1. Returns, Reports, and Payments