Cal. Revenue and Taxation Code § 14302
Cal. Revenue and Taxation Code § 14302
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 14302, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920338
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Full text
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.