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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 4. Interstate Users.
Article 2. Imposition of Tax
Section 60115
60115. Levy of tax. 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.
History—Added by Stats. 1994, Ch. 912 (SB 840), in effect September 27, 1994, operative July 1, 1995. Stats. 1995, Ch. 555 (SB 718), in effect January 1, 1996, substituted "users" for "truckers" after "state by interstate" and substituted "user" for "trucker" after "upon any interstate" in subdivision (a). Stats. 1997, Ch. 618 (AB 1269), in effect October 3, 1997, amended the introductory clause by deleting subdivision designation (a) at the beginning, adding "in this state" after "fuel used", and substituting "consisting of the following two components:" for "of eighteen cents ($0.18)."; added subdivisions (a) and (b); and deleted former subdivisions (b) and (c) which read: "(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this 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 thirty-three cents ($0.33). "(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."