McGUINESS, P.J.
This case turns upon the interpretation of two interrelated, oft-amended statutes. During the period from fiscal year (FY) 2000-2001 through FY 2003-2004, Welfare and Institutions Code section 11453, subdivision (c)(3) made the state's payment of cost of living adjustments (COLAs) to Cal-WORKS grants dependent each year upon California motorists' receipt of "any increase in tax relief pursuant to a separate statute, former Revenue and Taxation Code...
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