California Revenue and Taxation Code

§ 8651.9

RTC § 8651.9 Effective Jan 1, 2021Div. 2 · Part 3 · Ch. 2

Statute text

(a)Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the rate of six cents ($0.06) for each gallon of dimethyl ether used.

(b)(1) All references in this code to Section 8651 shall, with respect to the rate imposed upon dimethyl ether on or after July 1, 2021, 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 used 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. 6. (AB 2663) Effective January 1, 2021.