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 10. Distribution of Proceeds.

Section 8353

8353. Transfer to Highway Users Tax Fund. By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business on the 23rd day of the same month, after payments of refunds and administration and enforcement, as provided for in Section 8352.1, shall, on order of the Controller, be transferred to the Highway Users Tax Account in the Transportation Tax Fund.

History—Stats. 1947 (First Extra Session 1947), p. 3806, operative January 1, 1948, repealed the original section, relating to apportionments of the fund to counties, and added the present section. Stats. 1953, p. 3306, in effect November 1, 1953, revised language of section and substituted "each calendar month" for "the months of January, April, July and October of each year." Stats. 1971, p. 2430, operative January 1, 1972, changed fund titles. Substituted "section 8352.1" for "section 8352". Stats. 1972, Ch. 481, in effect March 7, 1973, deleted a paragraph governing transfers before commencement of state personal income tax withholding, deleted the words "Upon the commencement of the withholding of state personal income taxes," at the beginning of the remaining paragraph, and substituted "12th" for "10th". Stats. 1983, Ch. 323, in effect July 21, 1983, operative August 1, 1983, substituted "28th" for "12th" after "By the" and "23rd" for "seventh" after "on the", and deleted "State" before "Controller".