California Revenue and Taxation Code
All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.
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.