CA Pub Util Code Section 5330

(a)

All funds collected by the commission pursuant to this chapter shall be deposited in the State Treasury to the credit of the Highway Carrier’s Uniform Business License Tax Fund.

(b)

Of the moneys in the Highway Carrier’s Uniform Business License Tax Fund, that amount necessary for the payment of refunds is hereby appropriated, without regard to fiscal years, to the commission for that purpose.

(c)

Any remaining moneys in the Highway Carrier’s Uniform Business License Tax Fund shall be transferred to the General Fund on the order of the Controller.