Fuel Tax and Fee Guides

Helping your business succeed is important to us. The taxes you collect and pay help fund state and local services and programs that are important to our communities.

This page encompasses all our fuel programs. Our goal is to help you find all the relative and general information you need in one place to better understand your tax, fee, and licensing obligations, allowing you to focus on starting and growing your business. For more detailed fuel tax and fee information, please view any or all the fuel tax and fee guides listed below.

Aircraft Jet Fuel Tax

Any person who sells or uses inflammable liquid that is used or sold for use in propelling aircraft operated by a jet or turbine type engine must pay the aircraft jet fuel tax for each gallon of fuel sold.

Motor Vehicle Fuel Tax & Diesel Fuel Tax

The motor vehicle fuel tax and diesel fuel tax are imposed on each gallon of fuel entered (imported into California) or removed from a refinery or terminal rack in California.

International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax

A fuel use tax is imposed on fuel used to operate a qualified motor vehicle by interstate motor carriers who operate in two or more IFTA member states or provinces.

A fuel use tax is imposed on diesel fuel used to operate a qualified motor vehicle by interstate motor carriers who operate solely in California and Mexico.

Oil Spill Prevention and Administration Fee & Oil Spill Response Fee

Crude oil, petroleum products, and renewable fuel received at a marine terminal, refinery, and renewable fuel receiving facility; and renewable fuel shipped from a renewable production facility are subject to the Oil Spill Prevention and Administration Fee.

Underground Storage Tank Maintenance Fee

The underground storage tank maintenance fee is collected from the owner of an underground storage tank based on the number of gallons of petroleum placed in the tank.

Use Fuel Tax

Use fuel tax is imposed on fuels, which are not motor vehicle fuel or diesel fuel, used to operate a motor vehicle in California. Use fuels are commonly known as alternative fuels, they include but are not limited to liquid natural gas (LNG), compressed natural gas (CNG), and liquid petroleum gas (LPG).

Additional Resources