Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 97.361 — Revenue Allocation Shifts for Education

Cal. Rev. & Tax. Code § 97.361

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in that county’s designated fiscal year, as defined in Section 97.36, may not be so applied in a later fiscal year, regardless of any increase in the amount…

Citator

Cal. Rev. & Tax. Code § 97.361 — Revenue Allocation Shifts for Education is in force in the current edition of the Code, and nothing recorded condemns it.

Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in that county’s designated fiscal year, as defined in Section 97.36, may not be so applied in a later fiscal year, regardless of any increase in the amount of revenues allocated in that county to qualifying school entities as a result of the county’s adoption of the alternate procedure for the distribution of property tax levies authorized by Chapter 2 (commencing with Section 4701) of Part 8.