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Special Taxes and Fees Division – Tax/Fee Rates

Fuel Taxes and Fees Programs

The tax or fee rate and the year it was introduced or changed is provided below for each program the Fuel Taxes Division administers. The most recent tax or fee rate listed is also the current rate.

Fuel Taxes Division Programs

  1. Aircraft Jet Fuel Tax
  2. Childhood Lead Poisoning Prevention Fee
  3. Diesel Fuel Tax
  4. International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
  5. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
  6. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
  7. Oil Spill Response, Prevention, and Administration Fee
  8. Underground Storage Tank Maintenance Fee
  9. Use Fuel Tax
  10. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
  1. Aircraft Jet Fuel Tax
Effective Date
Rate Per Gallon
December 1, 1969
 $.02
  1. Childhood Lead Poisoning Prevention Fee

For assessment years after 2000, the fee is determined by the Department of Health Services based on market share and there is no longer a per gallon rate.

Prod.
Dist.
Year
Fee
Assessment
Year
Fee
Due
Year
Rate Per Gallon
Architectural
Coating
Rate Per Gallon
Petroleum Industry
Rate Per Pound
Ambient Air Industry
1999 2000 2001 $.022757 $.000697 $.757024
1998 1999 2000 $.026053 $.000756 $.757024
1997 1998 1999 $.030614 $.000754 $.757245
1996 1997 1998 $.032380 $.000740 $.757200
1995 1996 1997 $.037400 $.000755 $.757200
1994 1995 1996 $.033481 $.000760 $.726618
1993 1994 1995 $.030947 $.000764 $.756899
1992 1993 1994 $.030859 $.000758 $.756981
1991 1992 1993 $.023880 $.000762 $.769199

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  1. Diesel Fuel Tax
Effective Date
Rate Per Gallon
July 1, 2012 $.10
July 1, 2011 $.13
July 1, 1995 $.18

Note: Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.

  1. International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
Effective Date
Diesel Fuel Tax
Component b
Rate Per Gallon
July 1, 2012
 $.10 $.305 $.405
January 1, 2012
 $.13 $.305 $.435
July 1, 2011
 $.13 $.217 $.347
January 1, 2011
$.18 $.217 $.397
January 1, 2010
$.18 $.193 $.373
January 1, 2009
 $.18 $.257 $.437
January 1, 2008
$.18 $.186 $.366
January 1, 2007
 $.18 $.187 $.367
January 1, 2006
$.18 $.150 $.330
January 1, 2005
$.18 $.115 $.295
January 1, 2004
$.18 $.098 $.278
January 1, 2003
 $.18 $.083 $.263
January 1, 2002
$.18 $.102 $.282
January 1, 2001
$.18 $.091 $.271
January 1, 2000
 $.18 $.070 $.250
January 1, 1999
 $.18 $.071 $.251
January 1, 1998
 $.18 $.083 $.263
July 1, 1995
 $.18 $.0 $.180

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  1. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001).
Effective Date
Rate Per Gallon
January 1, 1994
 $.18
January 1, 1993
 $.17
January 1, 1992
 $.16
January 1, 1991
 $.15
August 1, 1990
 $.14
January 1, 1983
 $.09
October 1, 1963
 $.07
July 1, 1953
 $.06
July 1, 1947
 $.045
July 29, 1927
 $.03
October 1, 1923
 $.02
  1. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
Effective Date
Rate Per Gallon
July 1, 2012
$0.360 (excludes AV Gas)
July 1, 2011
$0.357 (excludes AV Gas)
July 1, 2010
 $0.353 (excludes AV Gas)
January 1, 2002
 $0.18

Aviation Gasoline (AV Gas)

Effective Date
Rate Per Gallon
January 1, 2002
 $0.18

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  1. Oil Spill Response, Prevention, and Administration Fee

Oil Spill Prevention and Administration Fee

Effective Date
Rate Per Barrel
January 1, 2012
 $.065
January 20, 2003
 $.05
September 24, 1990
 $.04

Oil Spill Response Fee

Effective Date
Rate Per Barrel
September 24, 1990
 $.25 Not collected currently.
Fund maximum reached with January 1991 filing.
  1. Underground Storage Tank Maintenance Fee
Effective Date
Rate Per Gallon
January 1, 2010
 $.020
January 1, 2006
 $.014
January 1, 2005
 $.013
January 1, 1997
 $.012
January 1, 1996
 $.009
January 1, 1995
 $.007
January 1, 1991
 $.006

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  1. Use Fuel Tax

Kerosene, Distillate, & Stove Oil (includes Diesel prior to 7/1/95)

Effective Date
Rate Per Gallon
July 1, 1995 $.18 Taxation of diesel fuel was moved from the Use Fuel Tax Law to the Diesel Fuel Tax Law effective July 1, 1995.
January 1, 1994 $.18
January 1, 1993 $.17
January 1, 1992 $.16
January 1, 1991 $.15
August 1, 1990 $.14
January 1, 1983 $.09
July 1, 1953 $.07
July 1, 1947 $.045
July 1, 1937 $.03

Liquefied Petroleum Gas

Effective Date
Rate Per Gallon
October 1, 1966
 $.06
October 1, 1963
 $.07
January 1, 1959
 $.06

Compressed Natural Gas

Effective Date
Rate Per 100 Cubic Feet
January 1, 1971
 $.07

Liquefied Natural Gas

Effective Date
Rate Per Gallon
January 1, 1971
 $.06

Alcohol Fuels*

Effective Date
Rate Per Gallon
January 1, 1994
 $.09
January 1, 1993
 $.085
January 1, 1992
 $.08
January 1, 1991
 $.075
August 1, 1990
 $.07
January 1, 1983
 $.045
September 29, 1981
 $.035

* (Rate is one-half of the base Use Fuel Tax Rate, currently $0.18 per gallon)

Annual Flat Rate Tax (January 1, 1988) Per Vehicle

All passenger car 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
12,000 lbs. or more
$168
  1. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel at a Service Station.
    Effective Date: July 1, 2012
Gasoline Diesel
Federal Fuel Tax $.184 $.244
State Fuel Tax $.360 $.10
State Underground Storage Tank Fee (UST) $.020 $.020
Sales Tax (1) Determined at the Retail Location

There are additional state taxes and fees which may or may not be stated on a wholesale receipt or invoice.

  • Oil Spill Prevention and Administration Fee
  • Prepaid Sales Tax

(1) For more information on the Sales Tax Rates, please see the resources listed below.

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