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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 8352.4
8352.4. Transfer to Harbors and Watercraft Revolving Fund. (a) Subject to Sections 8352 and 8352.1, and except as otherwise provided in subdivision (b), there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Harbors and Watercraft Revolving Fund, for expenditure in accordance with Division 1 (commencing with Section 30) of the Harbors and Navigation Code, the sum of six million six hundred thousand dollars ($6,600,000) per annum, representing the amount of money in the Motor Vehicle Fuel Account attributable to taxes imposed on distributions of motor vehicle fuel used or usable in propelling vessels. The actual amount shall be calculated using the annual reports of registered boats prepared by the Department of Motor Vehicles for the United States Coast Guard and the formula and method of the December 1972 report prepared for this purpose and submitted to the Legislature on December 26, 1972, by the Director of Transportation. If the amount transferred during each fiscal year is in excess of the calculated amount, the excess shall be retransferred from the Harbors and Watercraft Revolving Fund to the Motor Vehicle Fuel Account. If the amount transferred is less than the amount calculated, the difference shall be transferred from the Motor Vehicle Fuel Account to the Harbors and Watercraft Revolving Fund. No adjustment shall be made if the computed difference is less than fifty thousand dollars ($50,000), and the amount shall be adjusted to reflect any temporary or permanent increase or decrease that may be made in the rate under the Motor Vehicle Fuel Tax Law. Payments pursuant to this section shall be made prior to payments pursuant to Section 8352.2.
(b) (1) Commencing July 1, 2012, the revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and otherwise to be deposited in the Harbors and Watercraft Revolving Fund pursuant to subdivision (a) shall instead be transferred to the General Fund.
(2) Commencing November 1, 2017, the revenues attributable to the taxes imposed pursuant to subdivision (c) of Section 7360, any adjustment pursuant to subdivision (d) of Section 7360, and Section 7361.2, and otherwise to be deposited in the Harbors and Watercraft Revolving Fund pursuant to subdivision (a), shall instead be transferred to the State Parks and Recreation Fund to be used for state parks, off-highway vehicle programs, or boating programs.
History—Added by Stats. 1971, p. 2428, operative January 1, 1972. Stats. 1973, Ch. 700, operative January 1, 1974, made the following substitutions: "six million dollars ($6,000,000) … 1973–1974" in place of "five million two hundred thousand dollars ($5,200,000) … 1970–1971"; "six million two hundred thousand dollars ($6,200,000) … 1974–1975" in place of "five million six hundred thousand dollars ($5,600,000) … 1971–1972"; "six million four hundred thousand ($6,400,000) in the 1975–1976 fiscal year, and six million six hundred thousand dollars ($6,600,000) in the 1976–1977" fiscal year, in place of "six million dollars ($6,000,000) … 1972–1973." Deleted the second sentence: "If the amount so transferred during each of such fiscal years is in excess of ten dollars and two cents ($10.02) multiplied by the estimated number of boats in existence as of December 31st of each year, the excess shall be retransferred from the Harbors and Watercraft Revolving Fund to the Motor Vehicle Fuel Account." In the last paragraph deleted "The Department of Public Works," added "an updated" preceding "report," changed "Public Works" to "Transportation," deleted "on or before the fifth calendar day of 1973 regular session and each four years thereafter" following "report to the Legislature" and substituted "upon its completion." Stats. 1982, Ch. 681, in effect January 1, 1983, deleted "the provisions of" before "Sections 8352" and "Division 1" in, deleted "six million dollars … fiscal year, and" before "six million six" and "commencing … sums" before "representing" in the first sentence of, substituted "fiscal year" for "of such fiscal years" before "is in excess" in the third sentence of, substituted ". No" for "; provided no such" after "Fund" in the fourth sentence of, and deleted "further provided that such" before "amount" in the new fifth sentence of, the first paragraph; and, substituted "Department of Boating and Waterways" for "Department of Navigation and Ocean Development" in the first sentence of; substituted ". The" for "; and the," and substituted "the" for "such" in the second sentence of, paragraph 2. Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "so" after "if the amount" and substituted "retransferred" for "transferred" in the third sentence of, deleted "so" after "transferred is less than the amount" in the fourth sentence of, and deleted "License" after "Motor Vehicle Fuel" in the fifth sentence of, the first paragraph. Stats. 2012, Ch. 22 (AB 1465), in effect June 27, 2012, added subdivision designations (a) and (c); added "and except as otherwise provided in subdivision (b)," after "Subject to Sections 8352 and 8352.1," in the first sentence 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 Harbor and Watercraft Revolving Fund 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). Stats. 2012, Ch. 728 (SB 71), Stats. 2013, Ch. 275 (AB 1420), in effect January 1, 2014, deleted subdivision (c). Stats. 2017, Ch. 5 (SB 1), in effect April 28, 2017, added paragraph designation (1) to former sole paragraph; deleted "7361.1 and" after "Section 7360 and" and deleted the former second sentence which provided that "The revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 that were deposited in the Harbors and Watercraft Revolving Fund in the 2010-11 and 2011-12 fiscal years shall be transferred to the General Fund." in paragraph (1), and added paragraph (2), to subdivision (b).