Revenue and Taxation Code section 8353

By the 28th day of each calendar month, the balance remaining to the credit of the Motor Vehicle Fuel Account at the close of business on the 23rd day of the same month, after payments of refunds and administration and enforcement, as provided for in Section 8352.1, shall, on order of the Controller, be transferred to the Highway Users Tax Account in the Transportation Tax Fund.

Source: Section 8353, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8353.­ (updated Jul. 1, 1983; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 8353's source at ca​.gov