CA AB421

Allocates fuel excise tax and vehicle fee revenues to De Luz Community Services District as if it were a county, using the same formulas applied to counties for local street and road purposes.

Requires Controller to apportion funds from the Road Maintenance and Rehabilitation Account to De Luz Community Services District after receiving California Transportation Commission report confirming the district submitted required project lists.

Exempts De Luz Community Services District from the "maintenance of effort" requirement that cities and counties must maintain existing commitment of local funds to remain eligible for state transportation funding.

Establishes that any roads within De Luz Community Services District boundaries not maintained by Riverside County shall be deemed county roads for purposes of calculating fund apportionments.

Makes legislative findings that De Luz Community Services District is unique as the only community services district in California that operates and maintains public access roadways without benefit of gas tax and vehicle fee revenues.