{"code":"EDC","codeName":"Education Code","section":"42401","citation":"Ed. Code, § 42401","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. ELEMENTARY AND SECONDARY EDUCATION [33000. - 65001.]","url":"https://blackletter.si/education-code/title-2"},{"name":"DIVISION 3. LOCAL ADMINISTRATION [35000. - 45500.]","url":"https://blackletter.si/education-code/title-2/division-3"},{"name":"PART 24. SCHOOL FINANCE [41000. - 43052.]","url":"https://blackletter.si/education-code/title-2/division-3/part-24"},{"name":"CHAPTER 8. Supplemental School Revenues [42400. - 42403.]","url":"https://blackletter.si/education-code/title-2/division-3/part-24/chapter-8"}],"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.","effective":"1993-03-07","html":"<p>(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 <a href=\"/edc/41202\">41202</a> of the Education Code or paragraph (2) of subdivision (b) of Section <a href=\"/edc/8\">8</a> of Article XVI of the California Constitution. </p><p>(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 <a href=\"/edc/2558\">2558</a> or <a href=\"/edc/42238\">42238</a> of the Education Code.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/education-code/supplemental-school-revenues-42401","source":"California Legislative Information bulk export (pubinfo)"}