AB 40 — Fuel user fee: vehicle fees.

Summary

(1) Existing law imposes a levy of $0.18 per gallon on motor vehicle fuel, commonly referred to as gasoline, and on diesel fuel, the revenues from which are deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund. Under Article XIX of the California Constitution, the portion of these revenues that is derived from use in motor vehicles upon public streets and highways is restricted for expenditure on streets and highways and for certain mass transit guideway purposes. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would, commencing on and after October 1, 2009, impose a user fee, as defined, of $0.18 cents per gallon of fuel, as defined, purchased by a user, as defined. The bill would also require a supplier or retailer to be licensed with the board, as specified. The bill would require a retailer to collect the user fee from each user, at the time the fuel is sold to the user, and would require the user fee to be precollected by a supplier, as specified. This bill would require revenues from the fee and related penalties to be deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund, which would be continued in existence as the Transportation Revenue Fund, and would limit the expenditure of the money deposited in the fund to specified purposes, consistent with the requirements under law for a user fee of this nature. The bill would require the State Board of Equalization to administer the user fees as specified, and would require the fee to be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. This bill would also impose other related provisions. This bill would also require certain certificates issued related to the fee to be signed under penalty of perjury, and would make certain acts related to exemption certificates a misdemeanor. Because this bill would expand the scope of the Fee Collection Procedures Law, the violation of which is a crime, and would create additional crimes, it would impose a state-mandated local program. (2) Existing law establishes as base fee amounts certain driver's license and identification card fees imposed by the Department of Motor Vehicles pursuant to specified provisions of the Vehicle Code. Existing law requires, on January 1 of every year, the department to adjust those base fee amounts by increasing each fee in an amount equal to the increase in the California Consumer Price Index for the prior year, as calculated by the Department of Finance, with amounts equal to or greater than $0.50 rounded to the next highest whole dollar. Existing law also provides that a statutory increase to the fees is deemed to be a change to the base fee. This bill would include within this scheme specified fee provisions applicable to restricted firefighter licenses and commercial driver's licenses and would increase, on and after October 1, 2009, or the effective date of this act, whichever is later, the amount of these and other fees subject to this scheme. (3) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. (4) The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 19, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 19, 2008, pursuant to the California Constitution.

Bill Text

• Amended 06/28/09 - Amended Assembly Current pdf June 28, 2009
• Introduced 06/18/09 - Introduced pdf June 18, 2009
• AB40 View text html

Action History

1. October 27, 2009

   From Senate committee without further action.

2. June 28, 2009

   In Senate. Read first time. To Com. on RLS. for assignment.

3. June 28, 2009

   Read third time, passed, and to Senate. (Ayes 45. Noes 31. Page 291.)

4. June 28, 2009

   (Ayes 47. Noes 28. Page 289.)

5. June 28, 2009

   Read third time and amended.

6. June 22, 2009

   Read second time. To third reading.

7. June 22, 2009

   Ordered to second reading.

8. June 22, 2009

   Without reference to committee.

9. June 19, 2009

   From printer.

10. June 18, 2009

    Read first time. To print.

Sponsors

• Evans · Primary

Votes

Subjects