§ 9501

Cal. Rev. & Tax. Code § 9501

9501

Effective Jan 1, 1996Amended by Stats. 1995, Ch. 555, Sec. 39. Effective January 1, 1996.
  1. (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.
  2. (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.
  3. (c) No tax shall be imposed under this part on fuel used in propelling an aircraft or a vessel.
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