California § 99500 - Except as specified in subdivision (b), in addition to taxes imposed pursuant to
Full text of California Public Contract Code - PCC § 99500 — Except as specified in subdivision (b), in addition to taxes imposed pursuant to, with citation guidance and answers to common questions.
§ 99500. Except as specified in subdivision (b), in addition to taxes imposed pursuant to
(a) Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, a tax of one cent ($0.01) per gallon (or, in the case of compressed natural gas, per 100 cubic feet thereof as measured at standard pressure and temperature) may be imposed pursuant to Section 99502 by a taxing entity, as defined in Section 99501, in the area which is under its jurisdiction and which is included in a county that has approved a proposition pursuant to Section 4 of Article XIX of the California Constitution. (b) No tax shall be imposed under this chapter on fuel used in propelling an aircraft or a vessel.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 99500
What does Public Contract Code - PCC § 99500 cover?
Section 99500 ("Except as specified in subdivision (b), in addition to taxes imposed pursuant to") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 99500?
A common citation format is "Public Contract Code - PCC § 99500" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 99500 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.