California Code
ARTICLE 1 - General Exemptions
Section 6357.4.

6357.4. (a) On and after October 1, 2022, and before October 1, 2023, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, diesel fuel, as defined in Section 60022.

(b) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied pursuant to, or in accordance with, either of those laws.

(2) Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2, 6051.8, 6201.2, or 6201.8, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.

(c) This section shall become inoperative on October 1, 2023, and as of that date is repealed.

(Added by Stats. 2022, Ch. 55, Sec. 2. (AB 194) Effective June 30, 2022. Repealed as of October 1, 2023, by its own provisions.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 4 - Exemptions

ARTICLE 1 - General Exemptions

Section 6351.

Section 6352.

Section 6353.

Section 6354.

Section 6355.

Section 6356.

Section 6356.5.

Section 6356.6.

Section 6357.

Section 6357.1.

Section 6357.3.

Section 6357.4.

Section 6357.5.

Section 6357.7.

Section 6358.

Section 6358.1.

Section 6358.2.

Section 6358.4.

Section 6358.5.

Section 6359.

Section 6359.1.

Section 6359.2.

Section 6359.3.

Section 6359.4.

Section 6359.45.

Section 6359.7.

Section 6359.8.

Section 6360.

Section 6360.1.

Section 6361.

Section 6361.1.

Section 6361.5.

Section 6362.3.

Section 6362.5.

Section 6362.7.

Section 6362.8.

Section 6363.

Section 6363.2.

Section 6363.3.

Section 6363.4.

Section 6363.5.

Section 6363.6.

Section 6363.7.

Section 6363.8.

Section 6363.9.

Section 6363.10.

Section 6364.

Section 6364.5.

Section 6365.

Section 6366.

Section 6366.1.

Section 6366.2.

Section 6366.3.

Section 6366.4.

Section 6366.5.

Section 6367.

Section 6368.

Section 6368.1.

Section 6368.2.

Section 6368.5.

Section 6368.7.

Section 6368.8.

Section 6368.9.

Section 6369.

Section 6369.1.

Section 6369.2.

Section 6369.4.

Section 6369.5.

Section 6369.6.

Section 6369.7.

Section 6370.

Section 6370.5.

Section 6371.

Section 6373.

Section 6374.

Section 6375.

Section 6375.5.

Section 6376.

Section 6376.1.

Section 6376.2.

Section 6376.5.

Section 6377.

Section 6377.1.

Section 6378.

Section 6379.

Section 6379.5.

Section 6379.8.

Section 6380.