{"data":{"id":"us-ca/puc-99501","jurisdiction":"us-ca","citation":"PUC § 99501","heading":"","body":"For purposes of this chapter:\n(a) “Taxing entity” means a county other than a county with a transit development board or a county under the jurisdiction of a county transportation commission created pursuant to Division 12 (commencing with Section 130000), a city and county, a county transportation commission, a transit development board, a transit district, or a city with a population in excess of 500,000 located within a transit district. The population of a city shall be as determined by the last preceding federal census or by a subsequent census validated by the Demographic Research Unit of the Department of Finance.\n(b) “Transit vehicle” means a vehicle, including, but not limited to, one operated on rails or tracks, which is used for public transportation service and which carries more than 10 persons, including the driver.","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":"88e7b53c719f5b4e4a11e4f45ad1406616dc28420ca6cbcf938695ce0af1eea7","source_id":"us-ca","stale":false,"prev":"us-ca/puc-99500","next":"us-ca/puc-99502"},"notice":"GroundRules: Original legal text. Not legal advice."}