Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales And Use Tax Law
CHAPTER 9. DISPOSITION OF PROCEEDS
7101. Retail Sales Tax Fund. All fees, taxes, interest, and penalties, imposed and all amounts of tax required to be paid to the state under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the board, or any other amounts imposed by a court of competent jurisdiction to be paid to the board shall, except as provided in Section 6452.1, be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Retail Sales Tax Fund.
History.—Stats. 2003, Ch. 718 (SB 1009), in effect January 1, 2004, added ", except as . . . 6452.1," after "this part shall", and deleted "State" after "payments to the". Stats. 2011, Ch. 727 (AB 242), in effect January 1, 2012, added ", and restitution… to the board" after "under this part" in the first sentence.