AB 2175,
as amended, Jones. begin deletePersonal income taxes. end deletebegin insertFuel taxes: Off-Highway Vehicle Trust Fund.end insert
Existing law imposes an excise tax on motor vehicle fuel (gasoline). Existing law, as a result of the elimination of the sales tax on gasoline effective July 1, 2010, provides for a commensurate increase in the excise tax on gasoline. These taxes are deposited to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Existing law requires certain moneys attributable to taxes imposed upon distribution of gasoline related to specified off-highway motor vehicles and off-highway vehicle activities to be transferred monthly from the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund. Existing law, however, transfers, with respect to the increase in gasoline excise taxes as a result of the elimination of the sales tax on gasoline, to the General Fund the revenues attributable to off-highway vehicles that would otherwise be deposited in the Off-Highway Vehicle Trust Fund. Existing law also requires the Controller to withhold $833,000 from the monthly transfer, and transfer that amount to the General Fund. The moneys in the Off-Highway Vehicle Trust Fund are required to be used, upon appropriation, for specified purposes related to off-highway motor vehicle recreation.
end insertbegin insertThis bill would eliminate the requirement that the Controller withhold $833,000 from the monthly transfer and transfer it to the General Fund and would thereby transfer this amount monthly to the Off-Highway Vehicle Trust Fund.
end insertThe Personal Income Tax Law imposes taxes on taxable income and provides definitions of specified terms for purposes of that law, including a definition for “taxable year.”
end deleteThis bill would make a nonsubstantive change to that definition provision.
end deleteVote: majority.
Appropriation: no.
Fiscal committee: begin deleteno end deletebegin insertyesend insert.
State-mandated local program: no.
The people of the State of California do enact as follows:
begin insertSection 8352.6 of the end insertbegin insertRevenue and Taxation Codeend insert
2begin insert is amended to read:end insert
(a) (1) Subject to Section 8352.1, and except as
4otherwise provided inbegin delete paragraphs (2) and (3),end deletebegin insert paragraph (2),end insert on
5the first day of every month, there shall be transferred from moneys
6deposited to the credit of the Motor Vehicle Fuel Account to the
7Off-Highway Vehicle Trust Fund created by Section 38225 of the
8Vehicle Code an amount attributable to taxes imposed upon
9distributions of motor vehicle fuel used in the operation of motor
10vehicles off highway and for which a refund has not been claimed.
11Transfers made pursuant to this section shall be made prior to
12transfers pursuant to Section 8352.2.
13(2) Commencing July 1, 2012, the revenues attributable to the
14taxes imposed pursuant to subdivision (b) of Section 7360 and
15Section 7361.1 and otherwise to be deposited in the Off-Highway
16Vehicle Trust Fund pursuant to paragraph (1) shall instead be
17transferred to the General Fund. The revenues attributable to the
18taxes imposed pursuant to subdivision (b) of Section 7360 and
19Section 7361.1 that were deposited in the Off-Highway Vehicle
20Trust Fund in the 2010-11 and 2011-12 fiscal years shall be
21transferred to the General Fund.
22(3) The Controller shall withhold eight hundred thirty-three
23thousand dollars ($833,000) from the monthly transfer to the
24Off-Highway Vehicle Trust Fund pursuant to paragraph (1), and
25transfer that amount to the General Fund.
P3 1(b) The amount transferred to the Off-Highway Vehicle Trust
2Fund pursuant to paragraph (1) of subdivision (a), as a percentage
3of the Motor Vehicle Fuel Account, shall be equal to the percentage
4transferred in the 2006-07 fiscal year. Every five years, starting
5in the 2013-14 fiscal year, the percentage transferred may be
6adjusted by the Department of Transportation in cooperation with
7the Department of Parks and Recreation and the Department of
8Motor Vehicles. Adjustments shall be based on, but not limited
9to, the changes in the following factors since the 2006-07 fiscal
10year or the last adjustment, whichever is more recent:
11(1) The number of vehicles registered as off-highway motor
12vehicles as required by Division 16.5 (commencing with Section
1338000) of the Vehicle Code.
14(2) The number of registered street-legal
vehicles that are
15anticipated to be used off highway, including four-wheel drive
16vehicles, all-wheel drive vehicles, and dual-sport motorcycles.
17(3) Attendance at the state vehicular recreation areas.
18(4) Off-highway recreation use on federal lands as indicated by
19the United States Forest Service’s National Visitor Use Monitoring
20and the United States Bureau of Land Management’s Recreation
21Management Information System.
22(c) It is the intent of the Legislature that transfers from the Motor
23Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund
24should reflect the full range of motorized vehicle use off highway
25for both motorized recreation and motorized off-road access to
26other recreation opportunities. Therefore, the Legislature finds that
27the fuel tax baseline established in subdivision (b), attributable to
28
off-highway estimates of use as of the 2006-07 fiscal year,
29accounts for the three categories of vehicles that have been found
30over the years to be users of fuel for off-highway motorized
31recreation or motorized access to nonmotorized recreational
32pursuits. These three categories are registered off-highway
33motorized vehicles, registered street-legal motorized vehicles used
34off highway, and unregistered off-highway motorized vehicles.
35(d) It is the intent of the Legislature that the off-highway motor
36vehicle recreational use to be determined by the Department of
37Transportation pursuant to paragraph (2) of subdivision (b) be that
38usage by vehicles subject to registration under Division 3
39(commencing with Section 4000) of the Vehicle Code, for
40recreation or the pursuit of recreation on surfaces where the use
P4 1of vehicles registered under Division 16.5 (commencing with
2Section 38000) of the Vehicle Code may occur.
3(e) In the 2014-15 fiscal year, the Department of Transportation,
4in consultation with the Department of Parks and Recreation and
5the Department of Motor Vehicles, shall undertake a study to
6determine the appropriate adjustment to the amount transferred
7pursuant to subdivision (b) and to update the estimate of the amount
8attributable to taxes imposed upon distributions of motor vehicle
9fuel used in the operation of motor vehicles off highway and for
10which a refund has not been claimed. The department shall provide
11a copy of this study to the Legislature no later than January 1,
122016.
Section 17010 of the Revenue and Taxation Code
14 is amended to read:
“Taxable year” means either the calendar year or the
16fiscal year upon the basis of which the taxable income is computed
17under this part. If no fiscal year has been established, “taxable
18year” means the calendar year.
19“Taxable year” means, in the case of a return made for a
20fractional part of a year under this part or under regulations
21prescribed by the Franchise Tax Board, the period for which the
22return is made.
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