Section 9501.
Cal. Revenue and Taxation Code - RTC § 9501.
in effect(a)
Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of this division, on motor vehicle fuel, a tax may be imposed by a county on a countywide basis in accordance with this part.
(b)
The tax shall be imposed in increments of one
cent ($0.01) per gallon or, in the case of compressed natural gas, one cent ($0.01) per 100 cubic feet as measured at standard pressure and temperature.
(c)
No tax shall be imposed under this part on fuel used in propelling an aircraft or a vessel.
References
referencesCal. Public Utilities Code - PUC § 99500.
referencesCal. Revenue and Taxation Code - RTC § 7301.
referencesCal. Revenue and Taxation Code - RTC § 8601.
referencesCal. Revenue and Taxation Code - RTC § 60001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026