Rev. & Tax. Code, § 6051.15 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6051.15
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6051 and attributable to a rate of 1.0625 percent shall, subject to subdivision (b), be deposited in the State Treasury to the credit of the Local Revenue Fund 2011, as established pursuant to Section 30025 of the Government Code, and shall be used exclusively for the public safety purposes for which that fund is created.
(b) The amount of revenues derived from any tax or tax increase enacted after July 1, 2011, that is deposited in the Local Revenue Fund 2011 shall be applied to reduce the amount otherwise required to be deposited in that fund pursuant to subdivision (a).
(c) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund 2011 than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund 2011 for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 25, Sec. 5. (SB 90) Effective June 27, 2017.
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=RTC§ionNum=6051.15.
- Text hash
- sha256 5ac3ae05b7a68de2aee0c7f6e5ecca17b320d4cd76620e270a6f0ff67aa38d90
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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.
Revenue and Taxation Code
Cited by 11 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6051.15. Each shows the citation as that text prints it.
California Constitution
Education Code
Government Code
- Gov. Code, § 30025Printed as Section 6051.15 of the Revenue and Taxation Code
- Gov. Code, § 30026.5Printed as Sections 6051.15, 6201.15, 11001.5, and 11005 of the Revenue and Taxation Code
- Gov. Code, § 30027.5Printed as Sections 6051.15 and 6201.15 of the Revenue and Taxation Code
- Gov. Code, § 30027.6Printed as Sections 6051.15 and 6201.15 of the Revenue and Taxation Code
- Gov. Code, § 30027.7Printed as Sections 6051.15 and 6201.15 of the Revenue and Taxation Code
- Gov. Code, § 30027.8Printed as Sections 6051.15 and 6201.15 of the Revenue and Taxation Code
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