Gas prices are the focus of a special session at the California State Capitol after record-high prices per gallon were hit twice during 2022.Monday lawmakers will begin a special legislative session to cover gas prices and windfall profit tax on oil companies.Also to be discussed: the consideration of greater regulatory oversight on refining, distribution and retail.The special session comes after several states suspended gas taxes — while California did not.“The California Energy Commission had a hearing last week, they talked about why we see the cost the way we do, and it came down to market conditions, high cost of doing business in California, and public policy,” said Kevin Slagle, Vice President of strategic communications for Whisba.It's estimated $1.20 of each gallon purchased in California goes to both taxes and regulatory fees. Those costs, at $1.20 in California, some of the highest prices in the nation. Californians saw record-high gas prices this year.In mid-June and early October, prices averaged around $6.43 per gallon and spiked $2.60 more than the national average, according to AAA. Meanwhile, prices have been falling the past month with the average now below $5 a gallon.| Related Coverage| County-by-county look at gas prices in the greater Sacramento regionThe California Energy Commission held a hearing in late November on gas prices. Executives from five oil companies were invited to attend and none of them showed up.Throughout the hearing, regulators focused on what has broadly contributed to high gasoline prices in California, including taxes, fees and regulations that other states don’t have. Recently, experts said demand has outpaced production in California, while supply chain issues and low inventories coupled with refinery outages has made it more expensive and has taken longer to bring in backup supplies.