Streets and Highways Code section 2100

The Highway Users Tax Fund is continued in existence as the Highway Users Tax Account in the Transportation Tax Fund.
Any reference in any law or regulation to the Highway Users Tax Fund shall be deemed to refer to the Highway Users Tax Account in the Transportation Tax Fund.
Notwithstanding any other provision of law, the Controller may use the funds in the Highway Users Tax Account in the Transportation Tax Fund for cashflow loans to the General Fund as provided in Section 16310 and 16381 of the Government Code. Any such loan shall be exempt from paragraph (2) of subdivision (b) of Section 16310 of the Government Code. Interest shall be paid on all moneys loaned to the General Fund and shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which the money is loaned. This subdivision does not authorize any transfer that would interfere with the carrying out of the object for which these funds were created.

Source: Section 2100, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=SHC§ionNum=2100.­ (updated Feb. 3, 2012; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 2100's source at ca​.gov