Bill Text: CA SB639 | 2017-2018 | Regular Session | Introduced

California Senate Bill 639 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Property taxation: assessment: electric generation facilities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2017-09-01 - Chaptered by Secretary of State. Chapter 220, Statutes of 2017. [SB639 Detail]

Download: California-2017-SB639-Introduced.html

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill

No. 639

Introduced by Senator Hertzberg

February 17, 2017

An act to amend Section 8651 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

SB 639, as introduced, Hertzberg. Use fuel taxes.

The Use Fuel Tax Law imposes a state excise tax at specified rates on the use of fuel, which includes any combustible gas or liquid of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, other than fuel subject to the Motor Vehicle Tax Law or the Diesel Fuel Tax Law.

This bill would make a nonsubstantive change to this provision specifying those rates.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO

The people of the State of California do enact as follows:

SECTION 1.

Section 8651 of the Revenue and Taxation Code is amended to read:

8651.

(a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon:

(1) Fourteen cents ($0.14) during 1990, on and after August 1.

(2) Fifteen cents ($0.15) during 1991.

(3) Sixteen cents ($0.16) during 1992.

(4) Seventeen cents ($0.17) during 1993.

(5) Eighteen cents ($0.18) on and after January 1, 1994.

(b) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to ~~this~~ the state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by this section, on and after the date of the reduction, shall be increased by an amount so that the combined state and federal tax rate per gallon equals the following:

(1) Twenty-nine cents ($0.29) during 1990, on and after August 1.

(2) Thirty cents ($0.30) during 1991.

(3) Thirty-one cents ($0.31) during 1992.

(4) Thirty-two cents ($0.32) during 1993.

(5) Thirty-three cents ($0.33) on and after January 1, 1994.

(c) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section.