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California Streets and Highways Code Section 2106

Legal Research Home > California Laws > Streets and Highway Code > California Streets and Highways Code Section 2106

2106.  Notwithstanding Section 13340 of the Government Code, a sum
equal to the net revenue derived from one and four one-hundredths
cent ($0.0104) per gallon tax under the Motor Vehicle Fuel License
Tax Law (Part 2 (commencing with Section 7301) of Division 2 of the
Revenue and Taxation Code) shall be apportioned monthly from the
Highway Users Tax Account in the Transportation Tax Fund among the
counties and cities as follows:
   (a) Four hundred dollars ($400) per month shall be apportioned to
each city and city and county and eight hundred dollars ($800) per
month shall be apportioned to each county and city and county.
   (b) On the last day of each month, the sum of six hundred thousand
dollars ($600,000) shall be transferred to the State Highway Account
in the State Transportation Fund for the Active Transportation
Program pursuant to Chapter 8 (commencing with Section 2380). For
each month in the 2013-14 fiscal year that has passed prior to the
enactment of the bill adding this sentence, six hundred thousand
dollars ($600,000) shall be immediately transferred from the Bicycle
Transportation Account to the State Highway Account in the State
Transportation Fund for the Active Transportation Program, less any
amount already expended for that program from the Bicycle
Transportation Account during the 2013-14 fiscal year.
   (c) The balance shall be apportioned, as follows:
   (1) A base sum shall be computed for each county by using the same
proportions of fee-paid and exempt vehicles as are established for
purposes of apportionment of funds under subdivision (d) of Section
2104.
   (2) For each county, the percentage of the total assessed
valuation of tangible property subject to local tax levies within the
county which is represented by the assessed valuation of tangible
property outside the incorporated cities of the county shall be
applied to its base sum, and the resulting amount shall be
apportioned to the county. The assessed valuation of taxable tangible
property, for purposes of this computation, shall be that most
recently used for countywide tax levies as reported to the Controller
by the State Board of Equalization. If an incorporation or
annexation is legally completed following the base sum computation,
the new city's assessed valuation shall be deducted from the county's
assessed valuation, the estimate of which may be provided by the
State Board of Equalization.
   (3) The difference between the base sum for each county and the
amount apportioned to the county shall be apportioned to the cities
of that county in the proportion that the population of each city
bears to the total population of all the cities in the county.
Populations used for determining apportionment of money under Section
2107 are to be used for purposes of this section.
   (d) (1) Transfers of revenues from the Highway Users Tax Account
to counties or cities pursuant to this section collected during the
months of March, April, May, June, and July of 2008, shall be made
with the transfer of August 2008 revenues in September of 2008. This
suspension shall not apply to a county with a population of less than
40,000.
   (2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in the city account that is designated for the receipt
of state funds allocated for local streets and roads or the county
road fund, including that resulting from the receipt of funds
pursuant to the Highway Safety, Traffic Reduction, Air Quality, and
Port Security Bond Act of 2006 (Chapter 12.49 (commencing with
Section 8879.20) of Division 1 of Title 2 of the Government Code
(hereafter bond act)) for local streets and roads maintenance, during
the period of this suspension, without the use of this cash being
reflected as an expenditure of bond act funds, provided the cash is
replaced once this suspension is repaid in September of 2008.
Counties and cities may accrue the revenue received in September 2008
as repayment of these suspensions for the months of April, May, and
June of 2008 back to the 2007-08 fiscal year. Nothing in this
paragraph shall change the fact that expenditures must be accrued and
reflected from the appropriate funding sources for which the moneys
were received and meet all the requirements of those funding sources.
   (e) (1) The transfer of revenues from the Highway Users Tax
Account to counties or cities pursuant to this section collected
during the months of January, February, and March 2009, shall be made
with the transfer of April 2009 revenues in May 2009.
   (2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in the city account that is designated for the receipt
of state funds allocated for local streets and roads or the county
road fund, including that resulting from the receipt of funds
pursuant to the Highway Safety, Traffic Reduction, Air Quality, and
Port Security Bond Act of 2006 (Chapter 12.49 (commencing with
Section 8879.20) of Division 1 of Title 2 of the Government Code
(bond act)) for local streets and roads maintenance, during the
period of this suspension, and the use of this cash shall not be
considered as an expenditure of bond act funds, if the cash is
replaced when the payments that are suspended pursuant to this
subdivision are repaid in May 2009.
   (3) This subdivision shall not affect any requirement that an
expenditure is required to be accrued and reflected from the
appropriate funding source for which the money was received and to
meet all the requirements of its funding source.

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Last modified: March 17, 2014