California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 43551
Official textleginfo.legislature.ca.govlast amended
All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Waste Control Account.
Source: view the official text