Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 5. Distribution of Proceeds

Section 11000.1

11000.1. Transfer to Transportation Tax Fund. (a) The Controller shall do both of the following:

(1) Transfer from the General Fund to the Motor Vehicle License Fee Account in the Transportation Tax Fund, in accordance with the information received from the department pursuant to subdivision (b), an amount that is equal to 75.67 percent of the offsets that are determined by the department to be subject to Sections 9551.1 and 9554.1 of the Vehicle Code.

(2) Transfer from the General Fund to the Local Revenue Fund, in accordance with the information received from the department pursuant to subdivision (b), an amount that is equal to 24.33 percent of the offsets that are determined by the department to be subject to Sections 9551.1 and 9554.1 of the Vehicle Code.

(b) For purposes of transfers by the Controller pursuant to paragraphs (1) and (2) of subdivision (a), the department shall provide the Controller with daily estimates of the amounts required to be transferred pursuant to each of those paragraphs, and shall, no less frequently than monthly, notify the Controller of amounts of adjustments to those estimates that reflect completed registrations. On or before June 30, 1999, the department shall notify the Controller of the amounts of any additional adjustments to General Fund transfers required by each of those paragraphs that are required to accurately reflect the total amount of offsets that are subject to Section 9551.1 of the Vehicle Code.

(c) For purposes of Section 15 of Article XI of the California Constitution, the General Fund revenues that are transferred as required by paragraph (1) of subdivision (a) shall be allocated in the same manner as revenue derived from taxes imposed pursuant to this part.

(d) For purposes of Article 1 (commencing with Section 25350) of Chapter 5 of Part 2 of Division 2 of Title 3 of the Government Code, Section 11003, and Chapter 6 (commencing with Section 17600) of Part 5 of Division 9 of the Welfare and Institutions Code, the General Fund transfer amounts specified in paragraphs (1) and (2) of subdivision (a) are hereby deemed to be vehicle license fee proceeds and vehicle license fee revenues. These General Fund transfer amounts are subject to the same pledges, liens and encumbrances, and priorities set forth in Section 25350 and following of, Section 53584 and following of, and Section 5450 and following of, the Government Code.

(e) (1) This section does not apply to transfers from the General Fund with respect to any offsets that are subject to Section 9551.2 of the Vehicle Code.

(2) Nothing in the act adding this section amends or intends to amend or impair Section 25350 and following of, or Section 53584 and following of, the Government Code, or any other statute dealing with the interception of funds.

(f) This section is repealed on January 1, 2000.

History.—-Added by Stats. 1998, Ch. 322 (AB 2797), in effect August 20, 1998.