California Revenue and Taxation Code

§ 8651.6

RTC § 8651.6 Effective Jan 1, 2015Div. 2 · Part 3 · Ch. 2

Statute text

(a)(1) Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 1971, and before January 1, 2015, the excise tax imposed upon natural gas shall be at the rate of seven cents ($0.07) for each 100 cubic feet of compressed natural gas used, measured at standard pressure and temperature, and at a rate of six cents ($0.06) for each gallon of liquid natural gas used.

(2)Notwithstanding the provisions of Sections 8651 and 8651.5, on or after January 1, 2015, an excise tax imposed upon natural gas shall be imposed as follows:

(A)The rate of eight and eighty-seven hundredths cents ($0.0887) for each 126.67 cubic feet, or 5.66 pounds, of compressed natural gas used, measured at standard pressure and temperature.

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Legislative history

Amended by Stats. 2014, Ch. 805, Sec. 3. (AB 1907) Effective January 1, 2015.