California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 14302
Official textleginfo.legislature.ca.gov
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.
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