There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 10 - Disposition of Proceeds
Section 14302
CA Rev & Tax Code § 14302 (through 2013 Leg Sess) What's This?
The money in the Estate Tax Fund is hereby appropriated as follows:
(a) To pay the refunds authorized by this part and by Part 9.5 (commencing with Section 16700).
(b) The balance of the money in the fund shall, on order of the Controller, be transferred to the unappropriated surplus in the State General Fund.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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