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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 8. Distribution of Proceeds.
Section 9304
9304. Time of transfer. The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received under the Motor Vehicle Fuel Tax Law are made.
History—Stats. 1947 (First Extra Session), p. 3807, operative January 1, 1948, substituted "Highway Users Tax Fund" for "State Highway Fund." Stats. 1974, Ch. 544, effective January 1, 1974, substituted "Highway Users Tax Account in the Transportation Tax Fund" for "Highway Users Tax Fund". Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, deleted "License" after "Motor Vehicle Fuel".