Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 8. Distribution of Proceeds.

Section 9302

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."