Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

CHAPTER 10. DISTRIBUTION OF PROCEEDS.

Section 8352.3

8352.3. Transfer to Aeronautics Account. Subject to Sections 8352 and 8352.1, all moneys deposited to the credit of the Motor Vehicle Fuel Account attributable to the distribution of motor vehicle fuel for use or used in propelling an aircraft in the state shall be transferred to the Aeronautics Account in the State Transportation Fund, for allocation as follows:

(a) To pay the refunds authorized by Section 8101.5.

(b) To pay the pro rata cost of the Controller and the board under subdivisions (b), (c), and (d) of Section 8352.1.

(c) To pay for the support of the Department of Transportation, for the administration of the State Aeronautics Act (Division 9 (commencing with Section 21001) of the Public Utilities Code).

(d) Remaining balance to be available for expenditures in accordance with Section 21602, and 21682 to 21684, inclusive, of the Public Utilities Code.

History.—Added by Stats. 1971, p. 2428, operative January 1, 1972. Stats. 1982, Ch. 681, in effect January 1, 1983, deleted "the provisions of" after "Subject to" in the first sentence, and substituted "Division of Aeronautics of the Department of Transportation" for "Department of Aeronautics" after "of the" in subdivision (c). Stats. 1998, Ch. 877 (AB 2132), in effect January 1, 1999, deleted "there shall be transferred to the Aeronautics Account in the State Transportation Fund" after "8352 and 8352.1," and substituted "state shall be . . . State Transportation Fund" for "state," in the first paragraph; substituted "Department of Transportation . . . Public Utilities Code)." for "Division of Aeronautics of the Department of Transportation." after "support of the" in subdivision (c); and substituted "expenditures in accordance . . . Public Utilities Code." for "the California Aid to Airports Program." after "be available for" in subdivision (d).