Rev. & Tax. Code, § 53005 · Chapter 3. Administration
Rev. & Tax. Code, § 53005
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) Subject to paragraph (2), all revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Due Process for All Fund, which is hereby created in the State Treasury.
(2) In the event that Assembly Bill 2465 of the 2025–26 regular session is enacted, paragraph (1) shall not become operative, and instead all revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Due Process for All Fund, established pursuant to Section 7300.3 of the Government Code.
(b) Moneys in the fund shall, upon appropriation by the Legislature, be used for immigration-related services.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=53005.
- Text hash
- sha256 44606e55f87fc32789a07a3c93bda0b6744dec5ef1449f910c04ec24693afb41
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.