SECTIONS 14301-14302 - California Statutes

REVENUE AND TAXATION CODE

SECTION 14301-14302

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.

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.