Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

CHAPTER 10. DISTRIBUTION OF PROCEEDS.

Section 8352.5

8352.5. Transfer to Agriculture Fund. Subject to Sections 8352 and 8352.1, there shall be transferred from the money deposited to the credit of the Motor Vehicle Fuel Account to the Department of Food and Agriculture Fund, during the second quarter of each fiscal year, an amount equal to the estimate contained in the most recent report prepared pursuant to this section.

The amounts are not subject to Section 6357 with respect to the collection of sales and use taxes thereon, and represent the portion of receipts in the Motor Vehicle Fuel Account during a calendar year that were attributable to agricultural off-highway use of motor vehicle fuel which is subject to refund pursuant to Section 8101, less gross refunds allowed by the Controller during the fiscal year ending June 30th following the calendar year to persons entitled to refunds for agricultural off-highway use pursuant to Section 8101. Payments pursuant to this subdivision shall be made prior to payments pursuant to Section 8352.2.

On or before September 30th of each odd-numbered year, the Director of Transportation and the Director of Food and Agriculture shall jointly prepare, or cause to be prepared, a report setting forth the current estimate of the amount of money in the Motor Vehicle Fuel Account attributable to agricultural off-highway use of motor vehicle fuel, which is subject to refund pursuant to Section 8101 less gross refunds allowed by the Controller to persons entitled to refunds for agricultural off-highway use pursuant to Section 8101; and they shall submit a copy of the report to the Legislature.

History.—Added by Stats. 1971, p. 2429, operative January 1, 1972. Stats. 1978, Ch. 817, effective January 1, 1979, in the first paragraph deleted "as follows" following "Department of Agriculture Fund", substituted the above language and deleted subdivisions (a), (b) and (c). In the second paragraph added "State" preceding "Controller" and in the third paragraph deleted "May 31, and on or before September 30, 1973, and every two years thereafter" and substituted "September 30th of each odd-numbered year" deleted "Secretary of the Agriculture and Services Agency" and substituted "Director of Food and Agriculture" and added "State" preceding "Controller". Stats. 1984, Ch. 579, effective January 1, 1985, deleted "the provisions of" after "Subject to" in first paragraph, substituted "The" for "Such", deleted "the provisions of" before "Section 6357," deleted "State" before "Controller," deleted "such" before "refunds" in second paragraph, substituted "Director of Transportation" for "Secretary of the Business and Transportation Agency," deleted "State" before "Controller," deleted "such" before "refunds," substituted "the" for "such" in third paragraph.