Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]

  ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. )

CHAPTER 10. Disposition of Proceeds [14301 - 14302]
  ( Chapter 10 added by Stats. 1982, Ch. 1535, Sec. 15. )

14301.
  

All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

RTCRevenue and Taxation Code - RTC