California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 40181
Official textleginfo.legislature.ca.gov
All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to State Board of Equalization of the State of California. The board shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the Energy Resources Surcharge Fund, which fund is hereby created.
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