California Statutes
§ 99500. — 99500. (Amended by Stats. 1995, Ch. 555, Sec. 3.)
California·Code PUC Public Utilities Code - PUC·Div. 10. DIVISION 10. TRANSIT DISTRICTS·Part 11. PART 11. PROVISIONS APPLICABLE TO ALL PUBLIC TRANSIT·Ch. 5. CHAPTER 5. Motor Vehicle Fuel Tax
(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.
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California § 99500. (99500. (Amended by Stats. 1995, Ch. 555, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1995, Ch. 555, Sec. 3. Effective January 1, 1996.