Section 99500.
Cal. Public Utilities Code - PUC § 99500.
in effect(a)
Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, a tax of one cent ($0.01) per gallon (or, in the case of compressed natural gas, per 100 cubic feet thereof as measured at standard pressure and temperature) may be imposed pursuant to Section 99502 by a taxing entity, as defined in Section 99501, in the area which is under its
jurisdiction and which is included in a county that has approved a proposition pursuant to Section 4 of Article XIX of the California Constitution.
(b)
No tax shall be imposed under this chapter on fuel used in propelling an aircraft or a vessel.
References
referencesCal. Revenue and Taxation Code - RTC § 60001.
referencesCal. Public Utilities Code - PUC § 7301.
referencesCal. Public Utilities Code - PUC § 8601.
referencesCal. Public Utilities Code - PUC § 99502.
referencesCal. Public Utilities Code - PUC § 99501.
referencesCal. Public Utilities Code - PUC § 4.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026