CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 639Introduced by Senator HertzbergFebruary 17, 2017 An act to amend Section 8651 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 639, as introduced, Hertzberg. Use fuel taxes.The Use Fuel Tax Law imposes a state excise tax at specified rates on the use of fuel, which includes any combustible gas or liquid of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, other than fuel subject to the Motor Vehicle Tax Law or the Diesel Fuel Tax Law.This bill would make a nonsubstantive change to this provision specifying those rates.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 8651 of the Revenue and Taxation Code is amended to read:8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5) Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 639Introduced by Senator HertzbergFebruary 17, 2017 An act to amend Section 8651 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 639, as introduced, Hertzberg. Use fuel taxes.The Use Fuel Tax Law imposes a state excise tax at specified rates on the use of fuel, which includes any combustible gas or liquid of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, other than fuel subject to the Motor Vehicle Tax Law or the Diesel Fuel Tax Law.This bill would make a nonsubstantive change to this provision specifying those rates.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Senate Bill No. 639
Introduced by Senator HertzbergFebruary 17, 2017
Introduced by Senator Hertzberg
February 17, 2017
An act to amend Section 8651 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 639, as introduced, Hertzberg. Use fuel taxes.
The Use Fuel Tax Law imposes a state excise tax at specified rates on the use of fuel, which includes any combustible gas or liquid of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, other than fuel subject to the Motor Vehicle Tax Law or the Diesel Fuel Tax Law.This bill would make a nonsubstantive change to this provision specifying those rates.
The Use Fuel Tax Law imposes a state excise tax at specified rates on the use of fuel, which includes any combustible gas or liquid of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, other than fuel subject to the Motor Vehicle Tax Law or the Diesel Fuel Tax Law.
This bill would make a nonsubstantive change to this provision specifying those rates.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 8651 of the Revenue and Taxation Code is amended to read:8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5) Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 8651 of the Revenue and Taxation Code is amended to read:8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5) Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
SECTION 1. Section 8651 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5) Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5) Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:(1) Fourteen cents ($0.14) during 1990, on and after August 1.(2) Fifteen cents ($0.15) during 1991.(3) Sixteen cents ($0.16) during 1992.(4) Seventeen cents ($0.17) during 1993.(5) Eighteen cents ($0.18) on and after January 1, 1994.(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.(2) Thirty cents ($0.30) during 1991.(3) Thirty-one cents ($0.31) during 1992.(4) Thirty-two cents ($0.32) during 1993.(5) Thirty-three cents ($0.33) on and after January 1, 1994.(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.
8651. (a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:
(1) Fourteen cents ($0.14) during 1990, on and after August 1.
(2) Fifteen cents ($0.15) during 1991.
(3) Sixteen cents ($0.16) during 1992.
(4) Seventeen cents ($0.17) during 1993.
(5) Eighteen cents ($0.18) on and after January 1, 1994.
(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:
(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.
(2) Thirty cents ($0.30) during 1991.
(3) Thirty-one cents ($0.31) during 1992.
(4) Thirty-two cents ($0.32) during 1993.
(5) Thirty-three cents ($0.33) on and after January 1, 1994.
(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.