Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 97.46 — Revenue Allocation Shifts for Education

Cal. Rev. & Tax. Code § 97.46

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2004-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9 of the Health and Safety Code shall be allocated as follows:

Citator

Cal. Rev. & Tax. Code § 97.46 — Revenue Allocation Shifts for Education is in force in the current edition of the Code, and nothing recorded condemns it.

Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9 of the Health and Safety Code shall be allocated as follows:

(a) To county offices of education, the amount of those revenues that would be allocated pursuant to paragraph (1) of subdivision (d) of Section 97.2 and paragraph (1) of subdivision (d) of Section 97.3 multiplied by 1.85185.

(b) To community college districts, the amount of those revenues that would be allocated pursuant to paragraph (1) of subdivision (d) of Section 97.2 and paragraph (1) of subdivision (d) of Section 97.3 multiplied by 1.85185.

(c) To school districts the remainder after the allocations made in subdivisions (a) and (b).