CA AB53

Suspends California's motor vehicle fuel tax for one year from the effective date, covering all fuel tax rates (18 cents, 17.3 cents, and 12 cents per gallon).

Requires all savings from the tax suspension by non-consumer sellers to be passed on to end consumers, with violations treated as unfair business practices enforceable under California's unfair competition laws.

Mandates fuel sellers provide receipts to purchasers showing the amount of tax that would have otherwise applied to the transaction.

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

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