Sts. & Hy. Code, § 2103.1 · Chapter 3. Highway Users Tax Account
Sts. & Hy. Code, § 2103.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding subdivision (b) of Section 2103, the portion of revenues in the Highway Users Tax Account attributable to the increases in the motor vehicle fuel excise tax pursuant to subdivision (c) of Section 7360 of the Revenue and Taxation Code, as adjusted pursuant to subdivision (d) of that section, shall be transferred to the Road Maintenance and Rehabilitation Account pursuant to Section 2031.
(b) Notwithstanding subdivision (b) of Section 2103, the portion of revenues in the Highway Users Tax Account attributable to the increase in the diesel fuel excise tax pursuant to subdivision (b) of Section 60050 of the Revenue and Taxation Code, as adjusted pursuant to subdivision (c) of that section, shall be transferred as follows:
(1) Fifty percent to the Trade Corridors Enhancement Account pursuant to Section 2192.4.
(2) Fifty percent to the Road Maintenance and Rehabilitation Account pursuant to Section 2031.
(c) Notwithstanding subdivision (b) of Section 2103, the portion of the revenues in the Highway Users Tax Account attributable to the storage taxes imposed pursuant to Sections 7361.2 and 60050.2 of the Revenue and Taxation Code shall be deposited in the Road Maintenance and Rehabilitation Account created pursuant to Section 2031.
Notes and commentary — not statutory text
History
Added by Stats. 2017, Ch. 5, Sec. 37. (SB 1) Effective April 28, 2017.
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=SHC§ionNum=2103.1.
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- sha256 b269969bbe093f8d01eaf8cd8882eae4dc539ca19823720519c5f0563aece233
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 7360Printed as Section 7360 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 7361.2Printed as Sections 7361.2 and 60050.2 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 60050Printed as Section 60050 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 60050.2Printed as Sections 7361.2 and 60050.2 of the Revenue and Taxation Code
Cited by 1 provision
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Streets and Highways Code
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