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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 8651.8
8651.8. Rate; ethanol or methanol. (a) Notwithstanding Section 8651, the excise tax imposed upon ethanol or methanol containing not more than 15 percent gasoline or diesel fuels shall be one-half the rate prescribed by Section 8651 for each gallon of fuel used.
(b) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon ethanol or methanol, to also refer to this section.
History—Added by Stats. 1981, Ch. 950, in effect September 29, 1981. Stats. 1988, Ch. 774, in effect September 9, 1988, deleted "the provisions of" following "Notwithstanding" in subdivision (a), substituted "1994" for "1989" following "January 1," and substituted "enacted" for "chaptered" following "which is" in subdivision (c). Stats. 1993, Ch. 875, in effect October 6, 1993, deleted subdivision (c) which stated, "This section shall remain in effect only until January 1, 1994, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 1994, deletes or extends that date."