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Alert from California Department of Tax and Fee Administration

ALERT

If you have been affected by a California disaster, please refer to our State of Emergency Tax Relief page for a list of declared disasters and instructions on how to apply for relief.

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Laws, Regulations and Annotations

Lawguide Search

Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Motor Vehicle Fuel Tax Law > Chapter 12

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 12. Metropolitan Transportation Commission.1 (View entire chapter)


  • 8500 Construction
  • 8501 Definitions
  • 8502 Authority to levy tax
  • 8503 Required expenditure plan
  • 8504 Authority to levy tax; voter approval
  • 8505 Participating counties
  • 8506 Contract to administer
  • 8507 Rules and regulations
  • 8508 Transmittal of revenue
  • 8509 Disposition of revenue
  • 8510 Compliance by project sponsors
  • 8511 Periodic review of plan
  • 8512 Amending of expenditure plan
  • 8513 Issuance of bonds
  • 8514 Payment of bonds
  • 8515 Limited tax bonds
  • 8516 Required elements of bond resolution
  • 8517 Rate of bond interest
  • 8518 Redemption of bonds prior to maturity
  • 8519 Payment of principle and interest
  • 8520 Required elements of bonds
  • 8521 Sales of bonds
  • 8522 Delivery and payment for bonds
  • 8523 Disposition of bond proceeds
  • 8524 Retirement of bonds
  • 8525 Authority to borrow funds
  • 8526 Bonds qualify as trust fund investments

1Added by Stats. 1997, Ch. 878 (AB 595), in effect January 1, 1998.

Leadership

  • Gavin Newsom
    Governor
  • Nick Maduros
    Secretary, Government Operations Agency
  • Trista Gonzalez
    Director, CDTFA

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Website Accessibility Certification

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors.

Agency

California Department of Tax and Fee Administration

Certification date

June 5, 2025

Accessibility Technology Inquiry

The undersigned certify that, as of June 5, 2025, the website of the California Department of Tax and Fee Administration is designed, developed, and maintained to be accessible. This denotes compliance with the following:

  • California Government Code Sections 7405, 11135, and 11546.1
  • Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
  • At a minimum Level AA success criteria
Trista Gonzalez Signature
June 25, 2025
Trista Gonzalez
Director
Scott Capulong Signature
June 6, 2025
Scott Capulong
Chief Information Officer