{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14302","citation":"Rev. & Tax. Code, § 14302","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 10. Disposition of Proceeds [14301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-10"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>The money in the Estate Tax Fund is hereby appropriated as follows:</p><p>(a) To pay the refunds authorized by this part and by Part 9.5 (commencing with Section <a href=\"/rtc/16700\">16700</a>).</p><p>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disposition-of-proceeds-14302","source":"California Legislative Information bulk export (pubinfo)"}