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   (a) Except as provided by Section 6357.3, in addition to
the taxes imposed by this part, for the privilege of selling tangible
personal property at retail a tax is hereby imposed upon all
retailers at the rate of 1.75 percent of the gross receipts of any
retailer from the sale of all diesel fuel, as defined in Section
60022, sold at retail in this state on and after the operative date
of this subdivision.
(b) Notwithstanding subdivision (a), for the 2011-12 fiscal year
only, the rate referenced in subdivision (a) shall be 1.87 percent.
(c) Notwithstanding subdivision (a), for the 2012-13 fiscal year
only, the rate referenced in subdivision (a) shall be 2.17 percent.
(d) Notwithstanding subdivision (a), for the 2013-14 fiscal year
only, the rate referenced in subdivision (a) shall be 1.94 percent.
(e) Notwithstanding subdivision (b) of Section 7102, all of the
revenues, less refunds, collected pursuant to this section shall be
estimated by the State Board of Equalization, with the concurrence of
the Department of Finance, and transferred quarterly to the Public
Transportation Account in the State Transportation Fund for
allocation pursuant to Section 99312.1 of the Public Utilities Code.
(f) Subdivisions (a) to (e), inclusive, shall become operative on
July 1, 2011.