Section 19603 Of Article 1. Transfers To General Fund From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 8. >> Article 1.

. The balance of the moneys in the Personal Income Tax Fund shall, upon order of the Controller, be drawn therefrom for the purpose of making refunds under this part or be transferred to the General Fund. All undelivered refund warrants shall be redeposited in the Personal Income Tax Fund upon receipt by the Controller.