This law section says that the government cannot borrow money from the funds collected through highway user taxes. It also emphasizes that this money must only be used for specific purposes as outlined in this article.

This section states that the money collected from state taxes on motor vehicle fuel, after deducting collection costs and any refunds, must go into a special trust fund called the Highway Users Tax Account. This money is specifically meant for maintaining and improving public streets and highways and related facilities, including planning, construction, and environmental protection. It can also be used for public mass transit guideways, like certain rail systems, but not for the ongoing operational costs of these transit systems.

This law states that the extra money collected from vehicle fees and taxes in California, beyond just covering the costs to collect them, must be used for certain purposes. Specifically, it should fund the state's regulation and enforcement of vehicle-related laws, such as registering and operating vehicles on public roads. This includes enforcing traffic rules and addressing environmental issues caused by vehicles like air and noise pollution. Additionally, it should be used for purposes outlined in another section of the law.

This law section outlines how revenue allocations for transportation are to be managed in California. The rules for distributing these funds, as of June 30, 2009, will remain unless certain conditions are met. Before changes can occur, the Legislature must find a fair way to distribute funds that meets all state transportation needs and goals, after public hearings are held by the California Transportation Commission. Any changes require a detailed report, a 90-day waiting period, and a two-thirds legislative approval. The funds can only be used for specific purposes and cannot be diverted or misused outside these parameters.

This law states that money assigned as described in Section 4 can't be spent on certain projects listed in part of Section 2, unless most voters agree to it in an election. However, the money can still be used for research and planning related to those projects. Additionally, if agreed upon by the Legislature, the money can also be pledged to pay off bonds if voters have approved those bonds in relation to the projects in that part of Section 2.

This section of the law allows both the state and local governments like cities or counties to use up to 25% of certain allocated revenues to pay off voter-approved bonds. These bonds are related to specific purposes outlined in another part of the law. For the state to use these funds, both voter approval and legislative appropriation are necessary. For cities or counties, they must use the funds only for bonds they issued themselves, with voter approval, for those same purposes.

If the California Legislature decides to reduce or stop certain taxes mentioned in Section 2, and instead chooses a new way to bring in money, this new income will go into the Highway Users Tax Account. This account is specifically used for purposes mentioned in Section 2, and the funds will be distributed among cities, counties, and other parts of the state as outlined in Section 4. Additionally, any rules that apply to the original taxes will also apply to the new source of income.

This law section states that the rules within this article do not change or influence the fees or taxes created under the Sales and Use Tax Law or the Vehicle License Fee Law. It also mentions that any current or future updates to these laws remain unaffected by this article.

This law says that if tax money is used by a local entity other than the State to buy real estate for certain purposes, and those purposes are no longer necessary, the property can be repurposed for local public parks and recreation.

This section allows the California Legislature to transfer surplus state property, bought with certain tax revenues, to specific state departments for designated purposes. This can only happen if the transfer price is at least equal to what the state originally paid. The property should be in the coastal zone, which is defined by another law as it was in 1977. Possible recipients are the Department of Parks and Recreation for state parks, the Department of Fish and Game for wildlife habitats, the Wildlife Conservation Board for wildlife conservation, and the State Coastal Conservancy for maintaining agricultural lands.