Laws, Regulations and Annotations

Search

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.

Section 9303


9303. Transfer of fund to Highway Users Tax Fund. The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Tax Account in the Transportation Tax Fund.

History—Stats. 1947 (First Extra Session), p. 3807, operative January 1, 1948, substituted "Highway Users Tax Fund" for "State Highway Fund" and deleted provision providing for expenditure of the tax revenues for the repair or replacement of posted bridges. Stats. 1974, Ch. 544, effective January 1, 1974, substituted "Motor Vehicle Fuel Account in the Transportation Tax Fund" for "Motor Vehicle Fuel Fund", and substituted "Highway Users Tax Account in the Transportation Tax Fund" for "Highway Users Tax Fund".