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Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Uncodified Section

1 Further analysis by Board

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1. Further analysis by Board. For purposes of Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, the State Board of Equalization shall do both of the following:

(a) Conduct an analysis of the use of clear diesel fuel acquired by exempt users and without tax (such as by farmers and school bus operators) and report to the Legislature by October 1, 1996, on the extent to which clear diesel fuel acquired with a tax exemption is used for nonexempt purposes.

(b) Evaluate the administrative costs and potential revenue impacts of making the use of other fuels, such as kerosene and transmix, in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, subject to Part 31 (commencing with Section 60001), and report its findings to the Legislature by January 1, 1996.