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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 2. Imposition of Tax.
Section 8651.4
8651.4. Reversion of rate upon Governor's proclamation. [Repealed by Stats. 1981, Ch. 541, in effect September 17, 1981.]
8651.4. Rate; dimethyl ether-liquefied petroleum gas fuel blend. (a) Notwithstanding the provisions of Section 8651, on or after July 1, 2021, the excise tax imposed upon a dimethyl ether-liquefied petroleum gas fuel blend shall be at the rate of six cents ($0.06) for each gallon used.
(b) (1) All references in this code to Section 8651 shall be deemed, with respect to the rate imposed upon a dimethyl ether-liquefied petroleum gas fuel blend on or after July 1, 2021, to also refer to this section.
(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of dimethyl ether-liquefied petroleum gas fuel blend in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.
(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part, and the fuel seller shall not be liable for collecting and remitting those taxes.
History—Added by Stats. 2020, Ch. 117 (AB 2663), in effect January 1, 2021.