CA Fish & Game Code Section 8052

Landing taxes shall be used only for the administration of laws relating to the commercial fishing industry, except as follows:

(a)

Not less than 90 percent of the landing tax on herring taken for roe shall be expended for research and management activities to maintain and enhance the herring resources within the waters of this state.

(b)

Not less than 90 percent of the landing tax on thresher shark or bonito (mako) shark shall be expended for the study required by, and for the costs of administering, Article 16 (commencing with Section 8560) of Chapter 2.