Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 2.5. Aircraft Jet Fuel Tax.1
Article 5. Disposition of Proceeds
7398. Disposition of proceeds. All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the payment of any refunds authorized by this part, the balance remaining shall be transferred to the Aeronautics Account in the State Transportation Fund for allocation pursuant to Section 8352.3.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.