2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 2 - Imposition of Tax
Section 8651.9.
(a) Notwithstanding the provisions of Sections 8651, 8651.5, and 8651.6, on or after July 1, 2021, the excise tax imposed upon dimethyl ether shall be at the rate of six cents ($0.06) for each gallon of dimethyl ether used.
(b) (1) All references in this code to Section 8651 shall, with respect to the rate imposed upon dimethyl ether on or after July 1, 2021, also refer to this section.
(2) (A) Neither the tax imposed by this section nor the tax imposed by Section 8651 shall apply to the use of dimethyl ether used in a vehicle during any period of time for which the owner or operator of the vehicle has paid the annual flat rate fuel tax as provided in Section 8651.7.
(B) To the extent that an owner or operator has provided written representation to a fuel seller that the owner or operator has prepaid the annual flat rate fuel tax as provided in Section 8651.7, the owner or operator shall be solely responsible for the taxes due under this part and the fuel seller shall not be liable for collecting and remitting those taxes.
(Added by Stats. 2020, Ch. 117, Sec. 6. (AB 2663) Effective January 1, 2021.)
