California Revenue and Taxation Code 8352.1 – The money deposited to the credit of the Motor Vehicle Fuel Account …
The money deposited to the credit of the Motor Vehicle Fuel Account may be expended for the following purposes:
(a) To pay the refunds authorized in this part, including refunds due on account of judgments for the return of taxes illegally collected.
Terms Used In California Revenue and Taxation Code 8352.1
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
(b) To the Controller, to carry out any duties imposed upon him or her by this part.
(c) To the board, to carry out any duties imposed upon it by this part.
(d) To pay the pro rata share of the overhead and general administrative expense of the Controller and the board attributable to duties imposed by this part. The pro rata share is payable upon presentation of a claim against any appropriation from the Motor Vehicle Fuel Account for the support of the Controller or the board, as the case may be.
(Amended by Stats. 2000, Ch. 1053, Sec. 45. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)