Revenue and Taxation Code section 53005

(a)

(1)Subject to paragraph (2), all revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Due Process for All Fund, which is hereby created in the State Treasury.

(2)

In the event that Assembly Bill 2465 of the 2025–26 regular session is enacted, paragraph (1) shall not become operative, and instead all revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Due Process for All Fund, established pursuant to Section 7300.3 of the Government Code.

(b)

Moneys in the fund shall, upon appropriation by the Legislature, be used for immigration-related services.

Source: Section 53005, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=53005.­ (updated Sep. 29, 2026; accessed Oct. 12, 2026).

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Verified:
Oct. 12, 2026

§ 53005's source at ca​.gov