Revenue and Taxation Code section 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.

Source: Section 14302, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=14302.­ (updated Jan. 1, 1982; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 14302's source at ca​.gov