Section 42270 Of Chapter 3. Motor Vehicle Account From California Vehicle Code >> Division 18. >> Chapter 3.
42270
. (a) The Department of Motor Vehicles and the Department of
the California Highway Patrol each shall file, at least monthly with
the Controller, a report of money received by the department covering
all fees for applications accepted by the department and all other
moneys received by the department under this code and, at the same
time, shall remit all money so reported to the Treasurer. On order of
the Controller, the Treasurer shall deposit in the Motor Vehicle
Account in the State Transportation Fund, into which is merged the
Motor Vehicle Account in the Transportation Tax Fund, all moneys so
reported and remitted.
Any reference in any law or regulation to the Motor Vehicle Fund,
or to the Motor Vehicle Account in the Transportation Tax Fund, shall
be deemed to refer to the Motor Vehicle Account in the State
Transportation Fund, which is created by subdivision (a) of Section
42271.
(b) The amount of any penalties collected by the department
pursuant to Sections 9553 and 9554 of this code and Sections 10770
and 10854 of the Revenue and Taxation Code shall, for purposes of
subdivision (a), be deemed to be a percentage of the weight fee,
registration fee, and vehicle license fee obtained when applying the
total of these fees collected, excluding use tax, against the
individual weight fees, registration fees, and vehicle license fees
collected on each application. Penalties which cannot be allocated in
accordance with this subdivision shall be allocated according to
subdivision (c).
(c) The amount of any penalties collected by the department, as
provided in Sections 9553 and 9554 of this code and Sections 10770
and 10854 of the Revenue and Taxation Code which cannot be allocated
in accordance with subdivision (b), shall, for the purposes of
subdivision (a), be deemed to be a percentage of the total fees
allocated under this section and under Section 11001 of the Revenue
and Taxation Code equal to that percentage of the ratio based on the
fees previously allocated under this section and under Section 11001
of the Revenue and Taxation Code in the fiscal year preceding the
calendar year for which the penalties are to be allocated. That ratio
shall be reevaluated periodically and shall be adjusted to reflect
any change in the fee structure that may be provided in this code or
in Part 5 (commencing with Section 10701) of Division 2 of the
Revenue and Taxation Code.
(d) Whenever any fee paid to the department has not been allocated
within one year of the date of collection, the fee shall be
allocated to the Motor Vehicle License Fee Account in the
Transportation Tax Fund, and the Motor Vehicle Account and the State
Highway Account in the State Transportation Fund, in proportion to
the revenue allocated to those accounts by the department in the
previous fiscal year.