Transportation finance: De Luz Community Services District.

Article XIX of the California Constitution restricts the use of fuel excise tax revenues imposed by the state on fuels used in motor vehicles upon public streets and highways to expenditure on highway and certain mass transit purposes. Existing law provides for the deposit of these revenues in the Highway Users Tax Account, and appropriates those revenues for various purposes. With respect to the portion of these revenues that is derived from increases in the motor vehicle fuel excise tax beginning in 2010, existing law requires, after certain allocations are made, the Controller to allocate the remaining amount of this portion of revenues 44% to the state transportation improvement…