§1820. Tax on rental of all-terrain vehicles
By the 20th day of each month beginning January 1, 2022, the assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the tax collected under this Part on the rental of all-terrain vehicles as defined in Title 12, section 13001, subsection 3. When notified by the assessor, the State Controller shall transfer 90% of that amount to the ATV Recreational Management Fund established in Title 12, section 1893, subsection 2 and 10% to the Multimodal Transportation Fund established in Title 23, section 4210-B. [PL 2021, c. 446, §2 (NEW).]
SECTION HISTORY
PL 2021, c. 446, §2 (NEW).