Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 8352.8

8352.8. Transfer to State Highway Account. [Repealed by Stats. 1982, Ch. 681, in effect January 1, 1983.]

8352.8. Transfer to Conservation and Enforcement Services Account. (a) The Conservation and Enforcement Services Account is hereby established as an account in the Off-Highway Vehicle Trust Fund created by Section 38225 of the Vehicle Code.

(b) Funds in the Conservation and Enforcement Services Account shall be allocated to the Division of Off-Highway Motor Vehicle Recreation of the Department of Parks and Recreation for expenditure, upon appropriation by the Legislature, for the following purposes:

(1) Up to 40 percent of the funds, for cooperative agreements or challenge cost-sharing agreements with the United States Forest Service and the United States Bureau of Land Management, to complete necessary route designation planning work and to implement route planning decisions.

(2) Up to one million one hundred thousand dollars ($1,100,000) for each grant cycle, to increase the amount of funds available for restoration grants in the program pursuant to paragraph (2) of subdivision (b) of Section 5090.50 of the Public Resources Code.

History—Added by Stats. 1986, Ch. 1009, effective January 1, 1987. Stats. 1987, Ch. 1027, effective January 1, 1988, in subdivision (a), changed "as a subaccount in the Motor Vehicle Fuel Account" to "as an account in the Off-Highway Vehicle Fund", deleted "the provisions of" before "Sections 8352 and 8352.1", deleted comma after "every month", deleted "an" and substituted "33 percent of the total" after "Account" and before "amount", changed "estimate" to "estimates" and "report" to "reports" in second sentence, and added "Sections 8352.6, 8352.7 and" before "this section." Stats. 2002, Ch. 563 (AB 2274), effective January 1, 2003, added "trust" after "Off-Highway Vehicle", deleted "33 percent of" after "Enforcement Services Account" and deleted "the most recent reports prepared pursuant to Sections 8352.6, 8352.7, and" after "estimates contained in" in subdivision (a); completed revised subdivision (d). Stats. 2004, Ch. 908 (AB 2666), in effect January 1, 2005, substituted "findings" for "fundings" after "five fiscal years and the" in subdivision (d). Stats. 2007, Ch. 541 (SB 742), in effect January 1, 2008, added "created by Section 38225 of the Vehicle Code" after "Off-Highway Vehicle Trust Fund" in the first sentence, and deleted the second sentence, in subdivision (a); deleted subdivision (b) and relettered former subdivision (c) as subdivision (b); substituted "expenditure, upon appropriation by the Legislature, for the following purposes:" for "expenditure when appropriated by the Legislature for the purposes of Section 5090.64 of the Public Resources Code." In, and added paragraphs (1) and (2) to, subdivision (b); and deleted subdivision (d). Stats. 2008, Ch. 179 (SB 1498), in effect January 1, 2009, deleted "the" after "Up to" in subdivision (b)(1).