§ 8651.4. — 8651.4. (Added by Stats. 2020, Ch. 117, Sec. 4.)

California § 8651.4.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 3.: PART 3. USE FUEL TAX
• Ch. 2.: CHAPTER 2. Imposition of Tax

Text

(a)
Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend shall be at the rate of six cents ($0.06) for each gallon used.
(b)
(1)
All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon a dimethyl ether-liquefied petroleum gas fuel blend on or after July 1, 2021, to also refer to this section.
(2)
(A)
Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of
dimethyl ether-liquefied petroleum gas fuel blend in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.
(B)
To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part, and the fuel seller shall not be liable for collecting and remitting those taxes.

Legislative History

Added by Stats. 2020, Ch. 117, Sec. 4. (AB 2663) Effective January 1, 2021.