CaliforniaUse Fuel Tax Law: Diesel Fuel Tax Law: exempt bus operation.
What it does
The Use Fuel Tax Law imposes a state excise tax at specified rates, generally $0.18 per gallon, on the use of fuel, as defined, and establishes various exemptions from those taxes, including an exemption for any transit district, transit authority, or city owning and operating a local transit system, as provided.
More detail
This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided.
The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state's duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including administration of the Use Fuel Tax Law, as specified.
This bill would change references in the Use Fuel Tax Law provisions described above from the "State Board of Equalization" to the "California Department of Tax and Fee Administration" to reflect the transfer of the board's duties, powers, and responsibilities to the department.
The Diesel Fuel Tax Law imposes taxes at a specified rate with respect to the distribution or delivery of each gallon of diesel fuel, and establishes various exemptions from those taxes, including an exemption for an exempt bus operation that consists of, among other things, a transit district, transit authority, or city owning and operating a local transit system, as provided.
This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided.
This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Oct 1Chaptered by Secretary of State. Chapter 217, Statutes of 2025.Latest
- Oct 1Approved by the Governor Gavin Newsom.Became Law
- Sep 17Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 10Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2818.) Ordered to engrossing and enrolling.Major
- Vote recorded Unfinished Business SB359 Niello Concurrence. Result: pass.Upper
- Sep 8In Senate. Concurrence in Assembly amendments pending.
- Vote recorded SB 359 Niello Senate Third Reading By Patterson. Result: pass.Lower
- Sep 8Read third time. Passed. (Ayes 78. Noes 0. Page 2991.) Ordered to the Senate.Passed Assembly
- Sep 2Read second time. Ordered to third reading.Minor
- Aug 29From committee: Do pass. (Ayes 15. Noes 0.) (August 29).Minor
- Vote recorded Do pass. Result: pass.Lower
- Aug 20August 20 set for first hearing. Placed on APPR. suspense file.
- Jul 15From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.Minor
- Jul 14
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 26From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jun 24June 23 set for first hearing. Placed on REV. & TAX. suspense file.
- Jun 5Referred to Com. on REV. & TAX.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).Minor
- May 20Set for hearing May 23.
- May 19May 19 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 15Set for hearing May 19.
- May 14From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 1082.) (May 14). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Apr 8From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Mar 18Set for hearing May 14.
- Feb 26Referred to Com. on REV. & TAX.Minor
- Feb 14From printer. May be acted upon on or after March 16.
- Feb 13Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced