Publication 12, California Use Fuel Tax: A Guide for Vendors and Users

This publication is intended as a general guide to explain California's use fuel tax, which is imposed on the use of certain fuels used to propel motor vehicles.

This publication is intended for:

• Users who operate a vehicle on California highways with an unladen weight of more than 7,000 pounds and is powered by fuels described in this publication, and
• Owners/operators of vehicles that use the fuels in commercial vehicles weighing less than 7,000 pounds who choose to pay the annual flat rate tax instead of paying the use fuel tax at the pump.

This publication addresses use fuel tax issues. It does not include information on diesel fuel, which is subject to the diesel fuel tax, or gasoline, which is subject to the motor vehicle fuel tax.

For information on diesel fuel and motor vehicle fuel taxes, see our Motor Vehicle Fuel and Diesel Fuel Tax Guide.

For information about the Use Fuel Tax Law, see our Use Fuel Tax Guide.

If you need help

If you need assistance with topics in this publication, call our Motor Carrier Office by calling our Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees, then the Motor Carrier Office option. Customer service representatives are available to assist you Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. You may also email us.

Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision August 2026