The 2017-18 Budget: Transportation Funding Package

Feb 17, 2017 - This tax is set annually by the Board of Equalization (BOE). BOE sets the rate by considering both gasoline price and quantity sold in an effort to mimic a sales tax, which had previously been collected on gasoline for transportation purposes.
https://lao.ca.gov/Publications/Report/3572

Overview of the 2017 Transportation Funding Package

Jun 8, 2017 - Currently, this tax is set annually by the Board of Equalization (BOE), which considers both gasoline price and quantity sold in an effort to mimic a sales tax on gasoline (which the swap tax replaced in 2010).
https://lao.ca.gov/Publications/Report/3688