Research and Statistics for Special Taxes and Fees

To find information about the rates for special taxes and fees, please go to the Tax Rates – Special Taxes and Fees page.

The CDTFA administers several fuel tax programs. The motor vehicle fuel (gasoline) tax was first imposed October 1, 1923, at a rate of 2 cents per gallon. The use fuel tax became effective July 1, 1937, at a rate of 3 cents per gallon on diesel and other fuels not subject to the motor vehicle fuel tax.

Monthly reports
To view monthly statistics for gasoline, diesel, and jet fuel, please visit the Fuel Taxes Statistics and Reports page.

Gasoline and Jet Fuel
To find information regarding gasoline, please go to Motor Vehicle Fuel Tax page. For information regarding jet fuel, please visit the Aircraft Jet Fuel page.

Gasoline Statistics, by Fiscal Year
This historical table shows revenues and taxable distributions for gasoline and aircraft jet fuel, and gasoline tax rates. See Table 24A.

Jet Fuel Tax Statistics, by Fiscal Year
This historical table shows revenues and taxable distributions for aircraft jet fuel. See Table 24B

Diesel Fuel
To find information regarding diesel fuel, please visit the Diesel Fuel Tax page.

Taxable Distributions of Diesel Fuel and Alternative Fuels, by Fiscal Year
This historical table shows taxable distributions for diesel fuel. See Table 25A.

Diesel Fuel and Alternative Fuels Tax Statistics, by Fiscal Year
This historical table displays diesel fuel tax and use fuel tax revenues and the January 1 International Fuel Tax Agreement tax rate imposed on interstate motor carriers. See Table 25B.

Alternative Fuels
To find information regarding alternative fuels (LPG, alcohol fuel, kerosene, and CNG), please visit the Use Fuel Tax page.

Taxable Distributions of Diesel Fuel and Alternative Fuels, by Fiscal Year
This historical table shows taxable distributions for the alternative fuels: LPG, alcohol fuel, kerosene and CNG. See Table 25A.

Diesel Fuel and Alternative Fuels Tax Statistics, by Fiscal Year
This historical table displays use fuel tax revenues. See Table 25B.

Interstate Motor Carriers
For information regarding interstate motor carriers, please go to the International Fuel Tax Agreement (IFTA) & California Interstate User Diesel Fuel Tax (DI) License page.

This fee is jointly administered by the CDTFA and the Integrated Waste Management Board, and its successor, CalRecycle. The tire recycling fee went into effect in 1991. Effective January 1, 2001, the tire recycling fee was replaced with the California Tire Fee.

For information regarding this fee, please visit the California Tire Fee page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the California Tire Fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

CDTFA administers the Childhood Lead Poisoning Prevention Fee on behalf of the California Department of Public Health (CDPH). The fee was established in 1993.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the Childhood Lead Poisoning Prevention Fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For information regarding cigarette and tobacco products, please visit the Cigarette and Tobacco Products page. The excise tax on cigarettes was first imposed in 1959.

For information regarding cigarette and tobacco products licensing, please visit the Cigarette and Tobacco Products Licensing page. The licensing requirements went into effect in 2004.

Cigarette Taxes and Other Tobacco Products Surtax Revenue, by Fiscal Year
This historical table shows cigarette tax and tobacco products surtax revenue. See Table 30A.

Cigarette Distributions and Per Capita Consumption, by Fiscal Year
This historical table shows California cigarette distributions and apparent per capita consumption. See Table 30B.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
This table provides a 10-year historical summary of revenues by source of revenue. See Table 1.

The CDTFA collects the fee, in cooperation with the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board, and the Department of Toxic Substances Control. The fee was first imposed January 1, 2005.

For information regarding the electronic waste recycling fee, please go to the Covered Electronic Waste Recycling Fee page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the Electronic Waste Recycling Fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

eWaste Fee Collections, by Fiscal Year
This historical table provides detailed electronic waste recycling fee revenues by video display size. See Table 37A.

Reported Consumption of Covered Electronic Devices, by Fiscal Year
This historical table details the taxable sales and leases of covered electronic devices by video display size. See Table 37B.

For more information regarding this surcharge, please visit the Emergency Telephone User Surcharge page. The surcharge was established July 1, 1977.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the surcharge can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For more information regarding the energy resources surcharge, please go to the Energy Resources Surcharge (Electrical) page. The surcharge was first imposed January 1, 1975.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the surcharge can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For more information regarding the fire prevention fee, please visit the Fire Prevention Fee page. The fee was first imposed in 2012-13.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the fire prevention fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

The CDTFA administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC).

Hazardous Waste Disposal Fee
For information regarding the disposal fee, please visit the Hazardous Substances (Waste) Fee Guide.

Hazardous Waste Environmental Fee
For information regarding the environmental fee, please see the Hazardous Substances (Waste) Fee Guide.

Hazardous Waste Facility Fee
For information regarding these, please visit the Hazardous Substances (Waste) Fee Guide.

Hazardous Waste Generation and Handling Fee
For information regarding the generation and handling fee, please go to the Hazardous Substances (Waste) Fee Guide.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the hazardous substances taxes can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

The CDTFA administers the program in cooperation with the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board, and the Department of Toxic Substances Control. For information regarding this fee, please go to the California Integrated Waste Management Fee page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the integrated waste management fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For more information regarding the lumber products assessment, please go to the California Lumber Products Assessment page. The assessment was first imposed January 1, 2013.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the lumber products assessment can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For more information about this fee, please visit the Marine Invasive Species Fee (formerly Ballast Water Management Fee) page.

Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue, by Fiscal Year
Revenues from the marine invasive species fee are shown in this historical table. See Table 36A.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the marine invasive species fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For more information about the surcharge, please visit the Natural Gas Surcharge page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the surcharge can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

The CDTFA administers the Occupational Lead Poisoning Prevention Fee in partnership with the California Department of Public Health (CDPH). For more information, please go to the Occupational Lead Poisoning Prevention Program page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the occupational lead poisoning prevention fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

For more information about the fee, please visit the Oil Spill Response, Prevention, and Administration Fee page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the oil spill response, prevention, and administration fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

The Timber Yield Tax program sets the harvest value of timber and collects an in lieu tax when it is harvested. The revenue from this program is allocated to the counties where the timber was harvested.

To find information regarding the Timber Yield Tax program, please visit the Timber Yield Tax & Harvest Values Schedules page.

Timber Yield Tax and Timber Reserve Fund Tax Statistics
This historical table shows the market value of timber harvested, the timber tax rate, and net revenue, by assessment year. See Table 16A.

Timber Production Statistics
This table breaks down the net volume and the market value of timber harvested by county. See Table 16B.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
This table provides a 10-year historical summary of revenues by source of revenue. See Table 1.

The CDTFA administers this fee in cooperation with with the State Water Resources Control Board. For more information about the fee, please visit the Underground Storage Tank Maintenance Fee page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the underground storage tank maintenance fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.

The CDTFA administers this fee in cooperation with with the State Water Resources Control Board. For more information about the fee, please visit the Water Rights Fee page.

Summary of Revenues from Taxes Administered by the California Department of Tax and Fee Administration
Revenues from the Water Rights Fee can be found in this 10-year historical summary of revenues by source of revenue. See Table 1.