0860 State Board of Equalization
Program Descriptions

50 - TRANSPORTATION TAX PROGRAM

This program collects revenue for the Transportation Tax Fund, the Aeronautics Fund, the Harbors and Watercraft Revolving Fund, the Off-Highway Vehicle Trust Fund, and the Department of Agriculture Fund. Responsibility for the Motor Vehicle Fuel Program is shared with the State Controller who collects delinquent taxes and makes refunds to consumers who use tax-paid motor vehicle fuel in an exempt manner. Additionally, this program addresses the collection of motor vehicle fuel,use fuel and diesel fuel taxes.