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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 10 - Disposition of Proceeds
Section 14302.
Universal Citation:
CA Rev & Tax Code § 14302 (2020)
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14302.
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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