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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 8352.5
8352.5. Transfer to Agriculture Fund. (a) (1) Subject to Sections 8352 and 8352.1, and except as otherwise provided paragraph (1) of in subdivision (b), there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Department of Food and Agriculture Fund, during the second quarter of each fiscal year, an amount equal to the estimate contained in the most recent report prepared pursuant to this section.
(2) The amounts are not subject to Section 6357 with respect to the collection of sales and use taxes thereon, and represent the portion of receipts in the Motor Vehicle Fuel Account during a calendar year that were attributable to agricultural off-highway use of motor vehicle fuel which is subject to refund pursuant to Section 8101, less gross refunds allowed by the Controller during the fiscal year ending June 30 following the calendar year to persons entitled to refunds for agricultural off-highway use pursuant to Section 8101. 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 Department of Food and Agriculture 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, as adjusted pursuant to subdivision (d) of Section 7360, and Section 7361.2 shall be deposited in the Department of Food and Agriculture Fund.
(c) On or before September 30, 2012, and on or before September 30 of each even-numbered year thereafter, the Director of Transportation and the Director of Food and Agriculture shall jointly prepare, or cause to be prepared, a report setting forth the current estimate of the amount of money in the Motor Vehicle Fuel Account attributable to agricultural off-highway use of motor vehicle fuel, which is subject to refund pursuant to Section 8101 less gross refunds allowed by the Controller to persons entitled to refunds for agricultural off-highway use pursuant to Section 8101; and they shall submit a copy of the report to the Legislature.
History—Added by Stats. 1971, p. 2429, operative January 1, 1972. Stats. 1978, Ch. 817, effective January 1, 1979, in the first paragraph deleted "as follows" following "Department of Agriculture Fund", substituted the above language and deleted subdivisions (a), (b) and (c). In the second paragraph added "State" preceding "Controller" and in the third paragraph deleted "May 31, and on or before September 30, 1973, and every two years thereafter" and substituted "September 30th of each odd-numbered year" deleted "Secretary of the Agriculture and Services Agency" and substituted "Director of Food and Agriculture" and added "State" preceding "Controller". Stats. 1984, Ch. 579, effective January 1, 1985, deleted "the provisions of" after "Subject to" in first paragraph, substituted "The" for "Such", deleted "the provisions of" before "Section 6357," deleted "State" before "Controller," deleted "such" before "refunds" in second paragraph, substituted "Director of Transportation" for "Secretary of the Business and Transportation Agency," deleted "State" before "Controller," deleted "such" before "refunds," substituted "the" for "such" in third 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 paragraph (1), and substituted "June 30" for "June 30th" after "fiscal year ending" in the first sentence of paragraph (2), of subdivision (a); added subdivision (b); substituted "September 30, 2012, and on or before September 30 of each even-numbered year thereafter" for "September 30th of each odd-numbered year" after "On or before", added ", including any revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1" after "the amount of money", and added the second sentence to subdivision (c). Stats. 2012, Ch. 32 (SB 1006), in effect June 27, 2012, substituted "June 30th" for "June 30" after "fiscal year ending" in the first sentence of paragragh (2) of subdivision (a); 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); and deleted ", including any revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and 7361.1" after "the amount of money" and deleted the former second sentence which read, "Commencing July 1, 2015, any revenues attributable to the taxes imposed pursuant to subdivision (b) of Section 7360 and Section 7361.1 shall be excluded from this report." from subdivision (c). Stats. 2017, Ch. 5 (SB 1), in effect April 28, 2017, added "paragraph (1) of" after "except as otherwise provided in" in paragraph (1), substituted "30" for "30th" in the second sentence in paragraph (2), of subdivision (a); added paragraph (1) designation to former sole paragraph 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 Department of Food and Agriculture Fund in the 2010-11 and 2011-12 fiscal years shall be transferred to the General Fund", and added paragraph (2), to subdivision (b).