Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 12. Metropolitan Transportation Commission.1

Section 8504

8504. Authority to levy tax; voter approval. (a) Following the adoption by the commission of a regional transportation expenditure plan, the board of supervisors of each county and city and county in the region shall, upon the request of the commission, submit to the voters at a local election consolidated with a statewide primary or general election specified by the commission, a measure, adopted by the commission, authorizing the commission to impose the tax throughout the region.

(b) The measure may not be grouped with state or local measures on the ballot, but shall be set forth in a separate category and shall be identified as Regional Measure 2.

(c) Regardless of the system of voting used, the wording of the measure shall read as follows:

"Shall The Metropolitan Transportation Commission be authorized to impose a tax of ____ per gallon on the sale of gasoline to build and operate transportation projects identified in the expenditure plan adopted by the commission?"

(d) The commission shall reimburse each county and city and county in the region for the cost of submitting the measure to the voters. These costs shall be reimbursed from revenues derived from the tax if the measure is approved by the voters or, if the measure is not approved, from any funds of the commission that are available for general transportation planning.

(e) The board of supervisors of a county or city and county may elect not to submit the measure adopted by the commission to the voters if it submits an alternative countywide transportation funding measure to the voters at the same election.

History—Stats. 1999, Ch. 724 (AB 1650), in effect January 1, 2000, renumbered first sentence of the first paragraph as subdivision (a), renumbered second and third sentences of the first paragraph as subdivision (d), substituted "or, if the measure … general transportation planning." for "and from any available fund of the commission if the measure is not approved." in subdivision (d), renumbered fourth sentence of the first paragraph as subdivision (e), and added subdivision (b) and (c).

1Added by Stats. 1997, Ch. 878 (AB 595), in effect January 1, 1998.