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CALIFORNIANS WILL PAY LOWER TAX RATES ON GAS BEGINNING TOMORROW.      THE STATE BOARD OF EQUALIZATION HAS REPORTED, STARTING JULY 1ST, THE EXCISE RATE WILL BE $.36 PER GALLON, DOWN FROM $.39.    THE ADJUSTMENT WILL BE MADE IN ACCORDANCE WITH LEGISLATION THAT SWAPS SALES AND EXCISE TAX ON FUEL.    THE SWAP IS MADE ANNUALLY MEANING MOTORISTS PAY NO MORE OR LESS STATE TAX ON GASOLINE.