California Revenue and Taxation Code

§ 8651.4

RTC § 8651.4 Effective Jan 1, 2021Div. 2 · Part 3 · Ch. 2

Statute text

(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.

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Legislative history

Added by Stats. 2020, Ch. 117, Sec. 4. (AB 2663) Effective January 1, 2021.