BILL NUMBER: AB 2517	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Daly

                        FEBRUARY 21, 2014

   An act to amend Section 8604 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2517, as introduced, Daly. Use Fuel Tax Law.
   The Use Fuel Tax Law imposes a tax, at specified rates, on the use
of specified fuels, including natural gas, liquified petroleum gas,
and ethanol or methanol on the highways of the state. The term "fuel"
is defined for purposes of that law.
   This bill would make technical, nonsubstantive changes to that
definition.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 8604 of the Revenue and Taxation Code is
amended to read:
   8604.   (a)    "Fuel" includes any combustible
gas or liquid, by whatever name the gas or liquid may be known or
sold, of a kind used in an internal combustion engine for the
generation of power to propel a motor vehicle on the highways, except
fuel that is subject to the tax imposed by Part 2 (commencing with
Section 7301) or Part 31 (commencing with Section 60001). 
   It does 
   (b)     "Fuel" shall  not include any
combustible gas or liquid specifically manufactured and used for
racing motor vehicles at a racetrack.