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.
This bill would additionally apply this exemption to a county that owns and operates a local transit system, as provided.
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.

Statutes affected:
SB 359: 60039 RTC
02/13/25 - Introduced: 60039 RTC
04/08/25 - Amended Senate: 8655 RTC, 8655 RTC, 60039 RTC