Report Section 6385 of the Revenue and Taxation Code

Analysis of performance indicators, including average monthly maritime fuel price at all domestic and international Pacific seaports, average monthly maritime fuel price at California seaports, and maritime fuel deliveries at California seaports, measuring whether the exemption meets the goal of ensuring that fueling will continue to be a robust economic activity in the state and adhere to tax policy and rationale of first substantial use occurring out of state

Legislative Analyst

Section 6385 of the Revenue and Taxation Code

Legislature

On or before January 1, 2026

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