(

a) Revenue from the fee specified in subparagraph (

A) or (

C) of paragraph (1) of subdivision (

d) of

Section shall be allocated as follows:

(1) The revenues generated by six dollars ($6) of the fee shall be deposited in the Air Pollution Control Fund, and shall be available for expenditure, upon appropriation by the Legislature, to fund the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with

Section 44275)) to the extent that the state board or a participating district determines the moneys are expended to mitigate or remediate the harm caused by the type of motor vehicle on which the fee is imposed. (2) (

A) Except as provided for in subparagraph (B), of the revenue generated by the remaining six dollars ($6) of the fee, four dollars ($4) shall be deposited in the account created by

Section 44091, while the revenue generated by the remaining two dollars ($2) shall be deposited in the Vehicle Inspection and Repair Fund and may be expended, upon appropriation, for, among other things, the Clean Vehicle Rebate Project established as a part of the Air Quality Improvement Program pursuant to

Article 3 (commencing with

Section 44274) of

Chapter 8.9. (

B) All revenue generated by the remaining six dollars ($6) of the fee described in this paragraph that is imposed at first registration of a motor vehicle and that is exempted under paragraph (4) of subdivision (

a) of

Section shall be deposited in the account created by

Section 44091. (b)

(1) Twenty-one dollars ($21) of the amount of the fee specified in subparagraph (

B) of paragraph (1) of subdivision (

d) of

Section shall be deposited into the Air Pollution Control Fund and shall be available for expenditure, upon appropriation by the Legislature, to fund the Carl Moyer Memorial Air Quality Standards Attainment Program (Chapter 9 (commencing with

Section 44275)).

(2) Four dollars ($4) of the amount of the fee specified in subparagraph (

B) of paragraph (1) of subdivision (

d) of

Section shall be deposited into the Vehicle Inspection and Repair Fund to offset the reduction in revenues collected pursuant to

Section caused by the exemption provided pursuant to

Section for vehicles that are seven- and eight-model years old.