Automotive Surcharge. Levy

11 GCA § 26502, under Business Privilege Tax Law.

11 GCA § 26502

Except for liquid fuel used for aviation purposes, there is hereby levied an automotive surcharge of Four Cents ($0.04) per gallon on all liquid fuel taxed pursuant to Subsection (b) of § 26403 of this Title. This automotive surcharge shall be in addition to the liquid fuel tax levied pursuant to Subsection (b) of § 26403 of this Title. SOURCE: GC § 19576, as added by P.L. 18-033:10(b) (May 9, 1986). NOTE: Public Law 21-110:5(a) (June 1, 1992) erroneously refers to a repeal of subsections (c), (d) and (e) of § 19576 of the Government Code. However, the Legislature’s intent was to repeal (c), (d) and (e) of P.L. 18-033:10, which earmarked automotive surcharges for certain appropriations.