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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 2. Imposition of Tax.
Section 8651.7
8651.7. Flat rate. (a) The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas, dimethyl ether-liquefied petroleum gas fuel blend, liquid natural gas, compressed natural gas, or dimethyl ether may pay the fuel tax for the use of those fuels by paying an annual flat rate fuel tax according to the following schedule:
| Unladen weight | Fee |
|---|---|
| All passenger cars and other vehicles 4,000 lbs. or less | $36 |
| More than 4,000 lbs. but less than 8,001 lbs. | 72 |
| More than 8,000 lbs. but less than 12,001 lbs. | 120 |
| 12,001 lbs. or more | 168 |
(b) The annual flat rate fuel tax described in subdivision (a) shall be an annual tax. The annual period shall be that period from the end of the month in which the tax was paid to the end of the month prior in the following calendar year. When an owner or operator elects to pay the annual flat rate fuel tax on more than one vehicle, the owner or operator may request that the department prorate the tax due on a vehicle added during the annual period, so that all vehicles have the same annual period. In the year a vehicle is added, the annual flat rate fuel tax for that vehicle shall be calculated by dividing the fee set forth in subdivision (a) by 12 and multiplying the resulting amount by the number of months remaining before the beginning of the next annual period.
(c) The department shall adopt an identification procedure for vehicles with respect to which the annual flat rate tax described in subdivision (a) of this section has been paid.
(d) Subdivision (a) shall not apply to dimethyl ether-liquefied petroleum gas fuel blend or dimethyl ether until July 1, 2021.
History—Added by Stats. 1975, Ch. 807, operative January 1, 1976. Stats 1987, Ch. 38, in effect January 1, 1988, in paragraph (a) changed "his fuel tax" to "the fuel tax", in paragraph (b), deleted "for a calendar year. If the annual flat rate tax is paid after the end of January of any year the amount of the tax under this section shall be reduced by one-twelfth for each month which shall have elapsed since the beginning of each year.", and added the second sentence. Stats. 1995, Ch. 555, in effect January 1, 1996, added ", except an interstate user," after "owner or operator" and substituted "those" for "such" after "the use of" in subdivision (a). Stats. 1997, Ch. 620 (SB 1102), in effect January 1, 1998, added the last two sentences to subdivision (b). Stats. 2020, Ch. 117 (AB 2663), in effect January 1, 2021, added "dimethyl ether-liquefied petroleum gas fuel blend" after "liquefied petroleum gas", deleted "or" after "liquid natural gas,", and added "or dimethyl ether" after "compressed natural gas," in subdivision (a); substituted "department" for "board" in subdivision (b) and subdivision (c); and added subdivision (d).