AB 3176

Bill Subjects

Abstract

The Motor Vehicle Fuel Tax Law imposes a tax upon each gallon of motor vehicle fuel removed from a refinery or terminal rack in this state, entered into this state, or sold in this state, at a specified rate per gallon. Article XIX of the California Constitution restricts the expenditure of revenues from the Motor Vehicle Fuel Tax and other taxes imposed by the state on fuels used in motor vehicles upon public streets and highways to street and highway and certain mass transit purposes. The California Taxpayers' Bill of Rights within the Motor Vehicle Fuel Tax Law governs the assessment, audit, and collection of taxes for purposes of that law. Existing law requires the California Department of Tax and Fee Administration to develop and implement an education and information program directed at, but not limited to, taxpayers newly registered with the department and department audit and compliance staff. This bill would additionally require the department to develop and implement an education and information program directed at staff employed by members of the Legislature. The California Constitution provides for the establishment of the State Board of Equalization, which, before July 1, 2017, had primary responsibility for most of the state's duties, powers, and responsibilities regarding the administration of taxes and fees. Existing law, on July 1, 2017, transferred to the California Department of Tax and Fee Administration various duties, powers, and responsibilities of the State Board of Equalization, including administration of the Motor Vehicle Fuel Tax Law, as specified. This bill would also change references in these provisions of law from the "State Board of Equalization" to the "California Department of Tax and Fee Administration" to reflect the transfer of the board's duties, powers, and responsibilities to the department.