Chapter 8. Distribution Of Proceeds of California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 8.

The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this part, to the State Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The board shall at the same time furnish copies of the schedules covering the transmittals to the Controller.

All money deposited in the fund under this part is hereby appropriated as follows:
  (a) To pay the refunds authorized in this part.
  (b) To the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter.

The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Tax Account in the Transportation Tax Fund.

The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received under the Motor Vehicle Fuel Tax Law are made.