SECTIONS 60115-60116 - California Statutes

REVENUE AND TAXATION CODE

SECTION 60115-60116

60115. For the privilege of using diesel fuel in a qualified motor
vehicle in this state by interstate users, there is hereby imposed
upon any interstate user for each gallon of diesel fuel used in this
state, a tax consisting of the following two components:
(a) A tax at the rate imposed by Section 60050.
(b) A tax at the rate prescribed by Section 60116.

60116. Commencing on January 1, 1998, and on each January 1
thereafter, the board shall establish a tax rate per gallon, rounded
to the nearest tenth of a cent, by multiplying the average retail
price per gallon (including the federal excise tax and excluding the
state excise tax and the sales and use tax) of diesel fuel sold in
this state by a percentage equal to the combined state and local
sales tax rate established by Part 1 (commencing with Section 6001)
and Part 1.5 (commencing with Section 7200) of Division 2 of the
Revenue and Taxation Code and Section 35 of Article XIII of the
California Constitution. The average retail price per gallon shall be
the average of weekly retail prices for the 12-month period ending
August 31 of the year prior to the effective date of the new rate. In
determining the average retail price per gallon, the board shall use
the weekly average retail price published by the State Energy
Resources Conservation and Development Commission, in its publication
"Fuel Price And Supply Update." In the event the "Fuel Price And
Supply Update" is delayed or discontinued, the board may base its
determination on other sources of the average retail price of diesel
fuel. The board shall make its determination of the rate no later
than October 1 of the year prior to the effective date of the new
rate.