California Code, Welfare and Institutions Code - WIC § 8162

(a) There is hereby created in the State Treasury the Better for Families Tax Refund Fund.  Notwithstanding Section 13340 of the Government Code, an amount necessary for the Franchise Tax Board to make the payments required under this chapter is hereby continuously appropriated, without regard to fiscal year, from the Better for Families Tax Refund Fund to the Franchise Tax Board for the purpose of making the payments authorized by Section 8161.

(b) The Controller shall transfer from the General Fund to the Better for Families Tax Refund Fund an amount not in excess of the amount appropriated under subdivision (a).

(c) All payments returned shall be redeposited in the Better for Families Tax Refund Fund.

(d) Any unused moneys remaining in the Better for Families Tax Refund Fund for the purposes of this act shall be transferred to the General Fund by June 1, 2024.