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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax
Article 1. Imposition of Tax
Section 6051.8
6051.8. Conditions for activation of Section 6051.7. [Repealed by Stats. 1986, Ch. 308, effective January 1, 1987.]
6051.8. Diesel fuel: sales tax rate increase. [Repealed by Stats. 2011, Ch. 6 (AB 105), effective March 24, 2011.]
6051.8. Diesel fuel: sales tax rate increase. (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 1.75 percent of the gross receipts of any retailer from the sale of all diesel fuel, as defined in Section 60022.
(b) Except as provided by Section 6357.3, in addition to the taxes imposed by this part and by subdivision (a), commencing November 1, 2017, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 4 percent of the gross receipts of any retailer from the sale of all diesel fuel, as defined in Section 60022, sold at retail in this state.
(c) (1) Notwithstanding subdivision (b) of Section 7102, except as otherwise provided in paragraph (2), all of the revenues, less refunds, collected pursuant to this section shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation under the State Transit Assistance Program pursuant to Section 99312.1 of the Public Utilities Code.
(2) The revenues, less refunds, attributable to a rate of 0.5 percent of the 4-percent increase in the rate pursuant to subdivision (b), amounting to one-eighth of revenues from the increase in the rate under that subdivision, shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation by the Transportation Agency to intercity rail and commuter rail purposes pursuant to Section 99312.3 of the Public Utilities Code.
History—Added by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011, but operative July 1, 2011. Stats. 2017, Ch. 23 (SB 1), in effect April 28, 2017, Ch. 23 (SB 1), in effect April 28, 2017, substituted "fuel, as defined in Section 60022" for "diesel fuel, as defined in Section 60022, sold at retail in this state on and after the operative date of this subdivision" of subdivision (a); deleted former subdivision(b) which stated, "Notwithstanding subdivision (a), for the 2011-12 fiscal year only, the rate referenced in subdivision (a) shall be 1.87 percent"; deleted former subdivision (c) which stated "Notwithstanding subdivision (a), for the 2012-13 fiscal year only, the rate referenced of subdivision (a) shall be 2.17 percent."; deleted former subdivision (d) which stated, "(d) Notwithstanding subdivision (a), for the 2013-14 fiscal year only, the rate referenced of subdivision (a) shall be 1.94 percent."; added subdivision (b); relettered former subdivision (e) to (c), added "(1)" to subdivision (c), added "except as otherwise proved of paragraph (2)," after "Section 7102," to subdivision (c)(1), added "under the State Transit Assistance Program" after "for allocation" of subdivision (c)(1); added paragraph (2) to subdivision (c); deleted former subdivision (f) which stated v(f) Subdivisions (a) to (e), inclusive, shall become operative on July 1, 2011."
Former § 6051.8, similar to the present section, was added Stats. 2010, Ch. 11, Eighth Extraordinary Session (ABx8 6), in effect March 22, 2010; amended by Stats. 2010, Ch. 9 (SB70), in effect March 23, 2010; and repealed by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011.