Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 8. Distribution of Proceeds.
9302. Disposition of fund; appropriations. All money deposited in the fund under this part is hereby appropriated as follows:
(a) To pay the refunds authorized in this part.
(b) To the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter.
History—Stats. 1947 (First Extra Session), p. 3806, operative January 1, 1948, substituted "Highway Users Tax Fund" for "State Highway Fund." Stats. 1974, Ch. 544, effective January 1, 1974, substituted the present language for "to the Highway Users Tax Fund as provided in this chapter."