California · Revenue and Taxation Code - RTC
RTC §14302: 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.
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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.
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