2005 California Revenue and Taxation Code Sections 9432-9433 Article 6. Distribution of Proceeds

9432.  The board shall transmit all moneys received by it under this
chapter to the Treasurer to be deposited in the State Treasury. The
board in accordance with the Treasurer shall set up a reserve account
in the State Treasury to disburse those moneys as needed. After
distribution payments to other jurisdictions and refunds authorized
by the IFTA, the balance remaining in the reserve account shall be
transferred, except as provided in Section 9433, to the Motor Vehicle
Fuel Account in the Transportation Tax Fund.
9433.  The fees paid for licenses and decals issued under Section
9420 shall be deposited in a reserve account in the State Treasury
and shall, upon appropriation by the Legislature, be used for
administration of the IFTA program.