Section 30124 Of Article 2. Cigarette And Tobacco Products Surtax From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 2.
30124
. (a) With the exception of payments of refunds made pursuant
to Article 1 (commencing with Section 30361) of Chapter 6, and
reimbursement of the State Board of Equalization for expenses
incurred in the administration and collection of the tax imposed by
Section 30123, pursuant to its powers vested by this part, all moneys
raised pursuant to the taxes imposed by Section 30123 shall be
deposited into the fund as provided in subdivision (b).
(b) Moneys shall be deposited in the fund according to the
following formula:
(1) Twenty percent shall be deposited in the Health Education
Account.
(2) Thirty-five percent shall be deposited in the Hospital
Services Account.
(3) Ten percent shall be deposited in the Physician Services
Account.
(4) Five percent shall be deposited in the Research Account.
(5) Five percent shall be deposited in the Public Resources
Account.
(6) Twenty-five percent shall be deposited in the Unallocated
Account.
(c) Any amounts appropriated from any account specified in
subdivision (b) which is not encumbered within the period prescribed
by law shall revert to the account from which it was appropriated.
(d) This section shall become operative July 1, 1996.