Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Motor Vehicle Fuel Tax Law

CHAPTER 10. DISTRIBUTION OF PROCEEDS.

Section 8351

8351. Deposit of fund. The Controller shall transmit all money received by him or her in payment of taxes, interest, and penalties due under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of competent jurisdiction to be paid to the Controller, to the State Treasurer who shall deposit it in the State Treasury and credit it to the Motor Vehicle Fuel Fund, which is continued in existence as the Motor Vehicle Fuel Account in the Transportation Tax Fund, which fund is hereby created. All fees paid and accepted for issuance or reinstatement of licenses under this part shall be deposited by the board in the State Treasury to the credit of the same account.

Any reference in any law or regulation to the Motor Vehicle Fuel Fund shall be deemed to refer to the Motor Vehicle Fuel Account in the Transportation Tax Fund.

History.—Stats. 1963, p. 1272, in effect September 20, 1963, substituted "interest and penalties due under this part" for "and license fees," and added the second sentence. Stats. 1971, p. 2427, operative January 1, 1972. Changed title of Motor Vehicle Fuel Fund to Motor Vehicle Fuel Account and created the Transportation Tax Fund. Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, added "or her" after "all money received by him" and deleted "license" after "in payment of" in the first sentence of first paragraph. Stats. 2011, Ch. 727 (AB 242), in effect January 1, 2012, added ", and restitution orders or any other amounts otherwise authorized by law to be collected by the Controller, or any other amounts imposed by a court of competent jurisdiction to be paid to the Controller," after "due under this part" in the first paragraph.