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Business Taxes Law Guide—Revision 2025
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 2. Imposition of Tax. (View entire chapter)
- 8651 Levy of tax [Repealed.]
- 8651 Levy of tax
- 8651.4 Reversion of rate upon Governor's proclamation [Repealed.]
- 8651.4 Rate; dimethyl ether-liquefied petroleum gas fuel blend
- 8651.5 Rate
- 8651.6 Rate; natural gas
- 8651.7 Flat rate
- 8651.8 Rate; ethanol or methanol
- 8651.9 Rate; dimethyl ether
- 8652 Exemptions; agricultural and construction operations
- 8653 Exemptions; operations off the highway
- 8653.1 Exemptions; operations on United States Department of Agriculture roads
- 8654 Exemptions; public agency operating on military reservation
- 8655 Exemptions; transit district, passenger stage corporation and common carrier
- 8655.5 Exemptions; transfers to the Highway Users Tax Account
- 8656 Charter-party carrier [Repealed.]
- 8657 Exemptions; systems meeting emission standards [Repealed.]
- 8657 Alcohol used in or as fuel to propel a motor vehicle