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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.
9301. Motor Vehicle Fuel Fund; transmittal. The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this part, to the State Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The board shall at the same time furnish copies of the schedules covering the transmittals to the Controller.
History—Stats. 1959, p. 2427, in effect September 18, 1959, added "except the amounts of overpayments of the fees required by Sections 8707 and 8714 of this part,". Stats. 1974, Ch. 544, effective January 1, 1975, amends the section to require the deposit to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund rather than to the credit of the Motor Vehicle Fuel Fund.
9302. Disposition of fund; appropriations. All money deposited in the fund under this part is hereby appropriated as follows:
(a) To pay the refunds authorized in this part.
(b) To the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter.
History—Stats. 1947 (First Extra Session), p. 3806, operative January 1, 1948, substituted "Highway Users Tax Fund" for "State Highway Fund." Stats. 1974, Ch. 544, effective January 1, 1974, substituted the present language for "to the Highway Users Tax Fund as provided in this chapter."
9303. Transfer of fund to Highway Users Tax Fund. The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Tax Account in the Transportation Tax Fund.
History—Stats. 1947 (First Extra Session), p. 3807, operative January 1, 1948, substituted "Highway Users Tax Fund" for "State Highway Fund" and deleted provision providing for expenditure of the tax revenues for the repair or replacement of posted bridges. Stats. 1974, Ch. 544, effective January 1, 1974, substituted "Motor Vehicle Fuel Account in the Transportation Tax Fund" for "Motor Vehicle Fuel Fund", and substituted "Highway Users Tax Account in the Transportation Tax Fund" for "Highway Users Tax Fund".
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".