{"data":{"id":"us-ca/puc-99500","jurisdiction":"us-ca","citation":"PUC § 99500","heading":"","body":"(a) Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, a tax of one cent ($0.01) per gallon (or, in the case of compressed natural gas, per 100 cubic feet thereof as measured at standard pressure and temperature) may be imposed pursuant to Section 99502 by a taxing entity, as defined in Section 99501, in the area which is under its jurisdiction and which is included in a county that has approved a proposition pursuant to Section 4 of Article XIX of the California Constitution.\n(b) No tax shall be imposed under this chapter on fuel used in propelling an aircraft or a vessel.","path":["Public Utilities Code - PUC","DIVISION 10. TRANSIT DISTRICTS [24501. - 107025.]","PART 11. PROVISIONS APPLICABLE TO ALL PUBLIC TRANSIT [99150. - 99582.]","CHAPTER 5. Motor Vehicle Fuel Tax [99500. - 99510.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c11ae4d8584dc5bcceff24cd01be50316b3936436e964c6137912f63e93d351a","source_id":"us-ca","stale":false,"prev":"us-ca/puc-99420","next":"us-ca/puc-99501"},"notice":"GroundRules: Original legal text. Not legal advice."}