Ed. Code, § 42401 · Chapter 8. Supplemental School Revenues

Ed. Code, § 42401

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) Revenues from any transactions and use tax imposed pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code shall not be considered “allocated local proceeds of taxes” pursuant to Section 41202 of the Education Code or paragraph (2) of subdivision (b) of Section 8 of Article XVI of the California Constitution.

(b) Revenues derived from any transactions and use tax imposed pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code shall supplement, and shall not be offset against, the allocations made pursuant to Section 2558 or 42238 of the Education Code.

Notes and commentary — not statutory text

History

Added by Stats. 1991, 1st Ex. Sess., Ch. 14, Sec. 1. Effective March 7, 1993. Note: Condition in Sec. 4 of Ch. 14 was satisfied by enactment of AB 1930 as Ch. 1024, Stats. 1991, but operative date is not earlier than effective date.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC&sectionNum=42401.
Text hash: sha256 b2436441c4590d9f4d3fa88c0e717e480f8e399484abd941979dca8c7f7c9f85
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This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

California Constitution

Cal. Const., art. XVI, § 8Printed as Section 8 of Article XVI of the California Constitution

Education Code

Revenue and Taxation Code

Rev. & Tax. Code, div. 2, pt. 1.7, ch. 3.5Local Public FinancePrinted as Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.