Cal. Pub. Resources Code § 25355.7

Current through the 2024 Legislative Session.
Section 25355.7 - Report on price of gasoline
(a) Notwithstanding Section 10231.5 of the Government Code, on or before March 1, 2024, and March 1 of each year thereafter, the commission, in cooperation with the California Department of Tax and Fee Administration, shall submit a report to the Legislature, in accordance with Section 9795 of the Government Code, that includes a review of the price of gasoline in California and its impact on state revenues for the previous calendar year.
(b)
(1)
(A) To facilitate the report required in subdivision (a) and to assist the commission in providing independent analysis and oversight of the market for transportation fuels, and in identifying potential market design flaws and market power abuses, the California Department of Tax and Fee Administration may, notwithstanding any other law, use any information that comes into its possession and may request from any person records required to be maintained pursuant to Section 7053 or 8301 of the Revenue and Taxation Code or any other records in a person's possession, custody, or control that the California Department of Tax and Fee Administration deems necessary for these purposes. Records that the California Department of Tax and Fee Administration may request, include, but are not limited to, sales prices and contracts for unbranded rack sales, branded rack sales, bulk sales, spot pipeline sales, dealer tankwagon sales, imported fuel transactions, and retail sales of gasoline meeting California specifications, including prices per gallon of gasoline charged by retailers by retail location and by grade of gasoline.
(B) Except as provided in paragraph (4), the information, including, but not limited to, business affairs or trade secrets, provided to the California Department of Tax and Fee Administration pursuant to this section shall constitute confidential information for purposes of Section 7056 of the Revenue and Taxation Code or Section 15570.84 of the Government Code and shall not be subject to public disclosure.
(2)
(A) The records requested pursuant to paragraph (1) shall be provided in the form and manner specified by the California Department of Tax and Fee Administration within 30 days of the notice of request.
(B) The California Department of Tax and Fee Administration shall provide written notification to the commission within 10 days after the failure or refusal of any person to provide information or records in the time and manner as specified pursuant to subparagraph (A).
(3) For purposes of the report required by subdivision (a), the commission may impose a civil penalty after receiving notification from the California Department of Tax and Fee Administration that a person has failed or refused to provide information or records in the time and manner as required. A civil penalty under this subdivision shall be imposed under the procedures set forth in subdivision (a) of Section 25362, except that the maximum penalty amount shall be ten thousand dollars ($10,000) per day.
(4)
(A) Notwithstanding any other law, the California Department of Tax and Fee Administration may provide any information provided to it by any person pursuant to this subdivision to the commission, to the Attorney General, to any contractor retained to prepare reports required by this section, or any entity that the California Department of Tax and Fee Administration may contract with for the purpose of preparing the reports required by this section. The Attorney General may request from the commission or the California Department of Tax and Fee Administration any information collected pursuant to Section 25354 or 25355 or this section, or Chapter 4.6 (commencing with Section 25730).
(B) Except as provided in subdivision (c), the information, including, but not limited to, business affairs or trade secrets, provided pursuant to this paragraph shall be confidential and shall not be subject to public disclosure by the commission, the Attorney General, any contractor retained to prepare the reports required by this section, or the California Department of Tax and Fee Administration or its contractors.
(c) Notwithstanding any other law, the reports required by this section shall only disclose confidential taxpayer information presented in aggregate form to the extent necessary to ensure confidentiality if public disclosure of the specific information or data would result in unfair competitive disadvantage to the person supplying the information or would adversely affect market competition.

Ca. Pub. Res. Code § 25355.7

Added by Stats 2023EX1 ch 1 (SB 2),s 6, eff. 6/26/2023.
See Stats 2023EX1 ch 1 (SB 2), s 11.