CA SB1485

Amends Section 8101 of the Revenue and Taxation Code to allow refunds of motor vehicle fuel taxes paid on tax-paid fuel used to produce blended fuels taxed under the Use Fuel Tax Law.

Requires applicants to demonstrate that applicable California use fuel tax has been paid on the blended fuel produced and to submit refund applications on or after January 1, 2011.

Extends existing motor vehicle fuel tax reimbursement provisions to persons who buy and use tax-paid motor vehicle fuel for blended fuel production intended for operation on public highways.

Legislature declares the act serves purposes of correcting duplicative tax inequalities, offsetting costs for persons who paid duplicative taxes, and incentivizing distribution of alternative renewable fuels.

Takes effect immediately as a tax levy.