2005 California Revenue and Taxation Code Sections 8351-8360 CHAPTER 10. DISTRIBUTION OF PROCEEDS

8351.  The Controller shall transmit all money received by him or
her in payment of taxes, interest, and penalties due under this part
to the State Treasurer who shall deposit it in the State Treasury and
credit it to the Motor Vehicle Fuel Fund, which is continued in
existence as the Motor Vehicle Fuel Account in the Transportation Tax
Fund, which fund is hereby created. All fees paid and accepted for
issuance or reinstatement of licenses under this part shall be
deposited by the board in the State Treasury to the credit of the
same account.
   Any reference in any law or regulation to the Motor Vehicle Fuel
Fund shall be deemed to refer to the Motor Vehicle Fuel Account in
the Transportation Tax Fund.
8352.  Subject to the provisions of any budget bill heretofore or
hereafter enacted, the money deposited to the credit of the Motor
Vehicle Fuel Account is hereby appropriated for expenditure,
allocation, or transfer as provided in this chapter.
8352.1.  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.
   (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.
8352.2.  Subject to the provisions of this chapter, the money
deposited to the credit of the Motor Vehicle Fuel Account shall be
transferred to the State Transportation Fund, which is hereby
created, as provided in this chapter.
8352.3.  Subject to Sections 8352 and 8352.1,  all moneys deposited
to the credit of the Motor Vehicle Fuel Account attributable to the
distribution of motor vehicle fuel for use or used in propelling an
aircraft in the state shall be transferred to the Aeronautics Account
in the State Transportation Fund, for allocation as follows:
   (a) To pay the refunds authorized by Section 8101.5.
   (b) To pay the pro rata cost of the Controller and the board under
subdivisions (b), (c), and (d) of Section 8352.1.
   (c) To pay for the support of the Department of Transportation,
for the administration of the State Aeronautics Act (Division 9
(commencing with Section 21001) of the Public Utilities Code).
   (d) Remaining balance to be available for expenditures in
accordance with Sections 21602, and 21682 to 21684, inclusive, of the
Public Utilities Code.
8352.4.  Subject to Sections 8352 and 8352.1, there shall be
transferred from the money deposited to the credit of the Motor
Vehicle Fuel Account to the Harbors and Watercraft Revolving Fund,
for expenditure in accordance with Division 1 (commencing with
Section 30) of the Harbors and Navigation Code, the sum of six
million six hundred thousand dollars ($6,600,000) per annum,
representing the amount of money in the Motor Vehicle Fuel Account
attributable to taxes imposed on distributions of motor vehicle fuel
used or usable in propelling vessels.  The actual amount shall be
calculated using the annual reports of registered boats prepared by
the Department of Motor Vehicles for the United States Coast Guard
and the formula and method of the December 1972 report prepared for
this purpose and submitted to the Legislature on December 26, 1972,
by the Director of Transportation. If the amount transferred during
each fiscal year is in excess of the calculated amount, the excess
shall be retransferred from the Harbors and Watercraft Revolving Fund
to the Motor Vehicle Fuel Account. If the amount transferred is less
than the amount calculated, the difference shall be transferred from
the Motor Vehicle Fuel Account to the Harbors and Watercraft
Revolving Fund.  No adjustment shall be made if the computed
difference is less than fifty thousand dollars ($50,000), and the
amount shall be adjusted to reflect any temporary or permanent
increase or decrease that may be made in the rate under the Motor
Vehicle Fuel Tax Law.  Payments pursuant to this section shall be
made prior to payments pursuant to Section 8352.2.
   When deemed necessary by the Department of Transportation and the
Department of Boating and Waterways, the Department of
Transportation, after consultation with the Department of Boating and
Waterways, shall prepare, or cause to be prepared, an updated report
setting forth the current estimate of the amount of money credited
to the Motor Vehicle Fuel Account attributable to taxes imposed on
distributions of motor vehicle fuel used or usable in propelling
vessels.  The Department of Transportation shall submit the report to
the Legislature upon its completion.
8352.5.  Subject to Sections 8352 and 8352.1, there shall be
transferred from the money deposited to the credit of the Motor
Vehicle Fuel Account to the Department of Food and Agriculture Fund,
during the second quarter of each fiscal year, an amount equal to the
estimate contained in the most recent report prepared pursuant to
this section.
   The amounts are not subject to Section 6357 with respect to the
collection of sales and use taxes thereon, and represent the portion
of receipts in the Motor Vehicle Fuel Account during a calendar year
that were attributable to agricultural off-highway use of motor
vehicle fuel which is subject to refund pursuant to Section 8101,
less gross refunds allowed by the Controller during the fiscal year
ending June 30th following the calendar year to persons entitled to
refunds for agricultural off-highway use pursuant to Section 8101.
Payments pursuant to this section shall be made prior to payments
pursuant to Section 8352.2.
   On or before September 30th of each odd-numbered year, the
Director of Transportation and the Director of Food and Agriculture
shall jointly prepare, or cause to be prepared, a report setting
forth the current estimate of the amount of money in the Motor
Vehicle Fuel Account attributable to agricultural off-highway use of
motor vehicle fuel, which is subject to refund pursuant to Section
8101 less gross refunds allowed by the Controller to persons entitled
to refunds for agricultural off-highway use pursuant to Section
8101; and they shall submit a copy of the report to the Legislature.
8352.6.  (a) Subject to Sections 8352 and 8352.1, on the first day
of every month, there shall be transferred from money deposited in
the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust Fund
created by Section 38225 of the Vehicle Code an amount determined on
the basis of the estimate contained in the most recent report
prepared pursuant to this section.
   (b) The amount transferred pursuant to subdivision (a) represents
the portion of receipts in the Motor Vehicle Fuel Account that is
attributable to taxes imposed upon distributions of motor vehicle
fuel used in the off-highway operation of vehicles identified by
being currently registered as off-highway vehicles as required by
Division 16.5 (commencing with Section 38000) of the Vehicle Code for
which a refund has not been claimed.  Transfers made pursuant to
this section shall be made prior to transfers pursuant to Section
8352.2.
   (c) On or before August 15, 1973, and every two years thereafter,
the Department of Transportation shall prepare, or cause to be
prepared, in cooperation with the Department of Parks and Recreation,
a report setting forth the current estimate of the amount of money
credited to the Motor Vehicle Fuel Account that is attributable to
taxes imposed on distributions of motor vehicle fuel used in the
off-highway operation of vehicles identified by being currently
registered as off-highway vehicles as required by Division 16.5
(commencing with Section 38000) of the Vehicle Code for which a
refund has not been claimed, and shall submit a copy of the report to
the Legislature.
8352.7.  (a) Subject to Section 8352.1, on the first day of every
month, there shall be transferred from money deposited to the credit
of the Motor Vehicle Fuel Account to the Off-Highway Vehicle Trust
Fund created by Section 38225 of the Vehicle Code an amount
determined on the basis of the estimate contained in the most recent
report prepared pursuant to this section.
   (b) The amount transferred pursuant to subdivision (a) represents
the money deposited to the credit of the Motor Vehicle Fuel Account
that is attributable to taxes imposed upon distributions of motor
vehicle fuel used in motor vehicles subject to registration under
Division 3 (commencing with Section 4000) of the Vehicle Code, while
engaged in off-highway recreational use, for which a refund has not
been claimed, or for which no person is entitled to a refund.
Transfers made pursuant to this section shall be made prior to
transfers pursuant to Section 8352.2.
   (c) On or before August 15, 1975, and every two years thereafter,
the Department of Transportation shall prepare, or cause to be
prepared, in cooperation with the Department of Parks and Recreation,
a report, a copy of which shall be submitted to the Legislature,
setting forth the current estimate of the amount of money credited to
the Motor Vehicle Fuel Account that is attributable to taxes imposed
on distributions of motor vehicle fuel used in motor vehicles
subject to registration under Division 3 (commencing with Section
4000) of the Vehicle Code, while engaged in off-highway recreational
use, and for which a refund has not been claimed, or for which no
person is entitled to a refund.
   (d) It is the intent of the Legislature that the off-highway
recreational use, to be determined by the Department of
Transportation pursuant to this section, be that usage by vehicles
subject to registration under Division 3 (commencing with Section
4000) of the Vehicle Code, for recreation or the pursuit of
recreation on surfaces where the use of vehicles registered under
Division 16.5 (commencing with Section 38000) of the Vehicle Code may
occur.
8352.8.  (a) The Conservation and Enforcement Services Account is
hereby established as an account in the Off-Highway Vehicle Trust
Fund.  Subject to Sections 8352 and 8352.1, on the first day of every
month there shall be transferred from money deposited in the Motor
Vehicle Fuel Account to the Conservation and Enforcement Services
Account the total amount determined on the basis of the estimates
contained in this section.
   (b) On or before August 15, 1987, and every two years thereafter,
the Department of Transportation shall prepare, or cause to be
prepared, in cooperation with the Department of Parks and Recreation,
a report setting forth the current estimate of the amount of money
credited to the Motor Vehicle Fuel Account that is attributable to
taxes imposed upon distributions of motor vehicle fuel estimated to
have been used in the off-highway operation of vehicles required to
be registered as off-highway vehicles by Division 16.5 (commencing
with Section 38000) of the Vehicle Code, but which were not so
registered, and shall submit a copy of the report to the Legislature.
   (c) Funds in the Conservation and Enforcement Services Account
shall be allocated to the Division of Off-Highway Motor Vehicle
Recreation of the Department of Parks and Recreation for expenditure
when appropriated by the Legislature for the purposes of Section
5090.64 of the Public Resources Code.
   (d) On or before January 1, 2005, the Division of Off-Highway
Motor Vehicle Recreation in the Department of Parks and Recreation
shall submit a report to the Legislature that identifies the
appropriate level of funding necessary to sustain conservation and
enforcement needs, grant areas, state vehicular recreation areas,
capital outlay, and division support, based upon an analysis of
program income and expenditures during the preceding five fiscal
years and the findings contained in the most recent fuel tax study.
8352.9.  The Controller shall withhold from any funds transferred
pursuant to any section of this chapter an amount equal to the cost,
as determined by the Department of Transportation, to the State
Highway Account for preparing any report needed in order to establish
the appropriate amount of any such transfer.  He shall transfer such
amounts withheld to the State Highway Account in the State
Transportation Fund.
8353.  By the 28th day of each calendar month, the balance remaining
to the credit of the Motor Vehicle Fuel Account at the close of
business on the 23rd day of the same month, after payments of refunds
and administration and enforcement, as provided for in Section
8352.1, shall, on order of the Controller, be transferred to the
Highway Users Tax Account in the Transportation Tax Fund.
8359.  The board may, without at the time furnishing vouchers and
itemized statements, draw from the Motor Vehicle Fuel Account a sum
not to exceed five thousand dollars ($5,000).  The sum so drawn shall
be used as a revolving fund where cash advances are necessary.
8360.  The board may pay out of the appropriations made to it from
the Motor Vehicle Fuel Account all expenses incurred in the
prosecution before any court of this state of any person charged with
the violation of this part.