CA AB2457

Suspends the Motor Vehicle Fuel Tax for one year from the effective date of the bill, affecting taxes imposed under Revenue and Taxation Code Sections 7360, 7362, 7363, and 7364.

Requires all savings from the fuel tax suspension realized by parties other than end consumers be passed on to end consumers, with violations constituting unfair business practices enforceable under California's unfair competition laws.

Mandates sellers of motor vehicle fuels provide receipts to purchasers clearly indicating the amount of motor vehicle fuel tax that would have applied absent the suspension.

Requires the Controller to transfer an amount equal to fuel tax collections from the 2021-22 fiscal year (adjusted for inflation) from the General Fund to the Motor Vehicle Fuel Account in the Transportation Tax Fund within 60 days of the bill's effective date.

Provides a 60-day notice requirement before enforcement actions for violations, with an additional 30-day remedy period if the defendant responds in writing with explanation and intent to cure the deficiency.