Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
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 8352.3
8352.3. Transfer to Aeronautics Account. (a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), all moneys deposited to the credit of the Motor Vehicle Fuel Account attributable to the distribution of motor vehicle fuel for use or used in propelling an aircraft in the state shall be transferred to the Aeronautics Account in the State Transportation Fund, for allocation as follows:
(1) To pay the pro rata cost of the Controller and the board under subdivisions (b), (c), and (d) of Section 8352.1.
(2) To pay for the support of the Department of Transportation, for the administration of the State Aeronautics Act (Division 9 (commencing with Section 21001) of the Public Utilities Code).
(3) Remaining balance to be available for expenditures in accordance with Section 21602 and Article 4 (commencing with Section 21680) of Chapter 4 of Part 1 of Division 9 of the Public Utilities Code.
(b) Commencing July 1, 2012, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 and otherwise to be deposited in the Aeronautics Account pursuant to subdivision (a) shall instead be transferred to the General Fund. The revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 that were deposited in the Aeronautics Account in the 2010-11 and 2011-12 fiscal years shall be transferred to the General Fund.
History—Added by Stats. 1971, p. 2428, operative January 1, 1972. Stats. 1982, Ch. 681, in effect January 1, 1983, deleted "the provisions of" after "Subject to" in the first sentence, and substituted "Division of Aeronautics of the Department of Transportation" for "Department of Aeronautics" after "of the" in subdivision (c). Stats. 1998, Ch. 877 (AB 2132), in effect January 1, 1999, deleted "there shall be transferred to the Aeronautics Account in the State Transportation Fund" after "8352 and 8352.1," and substituted "state shall be … State Transportation Fund" for "state," in the first paragraph; substituted "Department of Transportation … Public Utilities Code)." for "Division of Aeronautics of the Department of Transportation." after "support of the" in subdivision (c); and substituted "expenditures in accordance … Public Utilities Code." for "the California Aid to Airports Program." after "be available for" in subdivision (d). Stats. 2012, Ch. 22 (AB 1465), in effect June 27, 2012, added subdivision designation (a), and added "and except as otherwise provided in subdivision (b)," after "Sections 8352 and 8352.1," in the introductory clause of subdivision (a); deleted former subdivision (a) which read: "(a) To pay the refunds authorized by Section 8101.5."; redesignated former subdivisions (b)-(d) to be subdivisions (a)(1)-(a)(3); substituted "Section 21602 and Article 4 (commencing with Section 21680) of Chapter 4 of Part 1 of Division 9" for "Sections 21602, and 21682 to 21684, inclusive," after "expenditures in accordance with" in paragraph (3) of subdivision (a); and added subdivision (b). Stats. 2012, Ch. 32 (SB 1006), in effect June 27, 2012, substituted "Commencing July 1, 2012," for "From July 1, 2012, until June 30, 2015, inclusive," before "the revenues attributable to the taxes " in the first sentence , and deleted the former last sentence which read: "Commencing July 1, 2015, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 and otherwise to be deposited in the Aeronautics Account pursuant to subdivision (a) shall instead be transferred to the Highway Users Tax Account in the State Transportation Fund, for distribution pursuant to subdivision (a) of Section 2103 of the Streets and Highways Code." in subdivision (b).