CA ABX22

Suspends motor vehicle fuel taxes for one year from the effective date, affecting the tax imposed under Sections 7360, 7362, 7363, and 7364 of the Revenue and Taxation Code.

Requires all savings from the tax suspension realized by non-end consumers (wholesalers, distributors, retailers) to be passed on to end consumers, with violations constituting unfair business practices enforceable under California's unfair competition laws.

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

Establishes a 60-day notice requirement before enforcement action for alleged violations, with an additional 30-day cure period if the defendant responds with intent to remedy the deficiency.

Directs the Controller to transfer funds equal to the amount collected under the fuel tax in fiscal year 2021-22 (adjusted for inflation) from the General Fund to the Motor Vehicle Fuel Account in the Transportation Tax Fund, with additional transfers if actual suspended revenues exceed the initial transfer amount.