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 8359

8359. Revolving fund. The board may, without at the time furnishing vouchers and itemized statements, draw from the Motor Vehicle Fuel Account a sum not to exceed five thousand dollars ($5,000). The sum so drawn shall be used as a revolving fund where cash advances are necessary.

History—Stats. 1987, Ch. 56, effective January 1, 1988, deleted "Fund" following "Motor Vehicle Fuel" and substituted "Account".