CA SB359

Extends the use fuel tax exemption (generally $0.18 per gallon) to counties that own and operate local transit systems, adding them to the existing exemption for transit districts, transit authorities, and cities

Expands the diesel fuel tax exemption for "exempt bus operations" to include counties owning and operating local transit systems, in addition to transit districts, transit authorities, and cities

Updates statutory references from "State Board of Equalization" to "California Department of Tax and Fee Administration" to reflect the 2017 transfer of administrative duties

Maintains the requirement that exempt operators still pay $0.01 per gallon for the privilege of operating vehicles on state highways and freeways

Takes effect immediately as a tax levy, with provisions becoming operative on the first day of the first calendar quarter beginning more than 90 days after the effective date