California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 2 - Use Fuel Tax › Article 2 - Imposition of Tax › Section 1325 - Annual Flat Rate Fuel Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				  General. In lieu of paying the use fuel tax on the basis of the number of
				  gallons used, the owner or operator, except an interstate user, of a motor
				  vehicle propelled by a system using liquefied petroleum gas, liquid natural
				  gas, or compressed natural gas, who operates the motor vehicle exclusively
				  within the State, may elect to pay the fuel tax for the use of such fuels on an
				  annual flat rate basis according to the following fee schedule:
Unladen
							 weight
Annual Fee
All passenger cars and other vehicles 4,000 lbs. or
							 less..........................
..........................$36
More than 4,000 lbs. but less than 8,001
							 lbs..........................
..........................72
More than 8,000 lbs. but less than 12,001
							 lbs..........................
..........................120
12,001 lbs. or
							 more..........................
..........................168
The flat rate fee is an annual tax. The annual period shall
					 be that period from the end of the month in which the tax was paid to the end
					 of the month prior in the following calendar year. When an owner or operator
					 elects to pay the annual flat rate fuel tax on more than one vehicle, the owner
					 or operator may request that the board prorate the tax due on a vehicle added
					 during the annual period, so that all vehicles have the same annual period. In
					 the year a vehicle is added, the annual flat rate fuel tax for that vehicle
					 shall be calculated by dividing the fee by 12 and multiplying the resulting
					 amount by the number of months remaining before the beginning of the next
					 annual period.
(b)
				  Identification Decal. Any person who desires to pay the annual flat rate tax
				  under this regulation must secure a use fuel tax permit, pay the required tax
				  to the board, and obtain from the board an identification decal for each
				  vehicle with respect to which the annual flat rate tax has been paid. The decal
				  shall be affixed to the vehicle by an agency or person authorized by the board.
				  The decal shall not be transferred to another vehicle.
(c) Annual Returns. Any person may file
				  annual use fuel tax returns if the only use of fuel of a kind taxable under the
				  Use Fuel Tax Law is in vehicles with respect to which the annual flat rate fuel
				  tax fee has been paid for the period during which the vehicle is operated. Any
				  person authorized under this regulation to file returns on an annual basis and
				  who uses fuel subject to the tax (other than fuel purchased tax paid and used
				  in a private passenger automobile) shall advise the board of such use prior to
				  the last day of the month following the month in which the taxable use
				  occurred. The board may require such person to file returns on other than an
				  annual basis.
1. New
					 section filed 12-2-75; designated effective 1-1-76 (Register 75, No 49). For
					 prior history, see Register 66, No. 31.
2. Amendment of subsections
					 (a) and (c) filed 10-12-88; operative 11-11-88 (Register 88, No.
					 42).
3. Amendment filed 4-20-99; operative 5-20-99 (Register 99, No.
					 17).
Note: Authority cited: Section
						9251,
						Revenue and Taxation Code. Reference: Sections
						8604,
						8613,
						8619,
						8651,
						8651.5
						and
						8651.7,
						Revenue and Taxation Code.