{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5454","citation":"Rev. & Tax. Code, § 5454","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10"},{"name":"CHAPTER 6. Distribution [5451. - 5456.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10/chapter-6"}],"history":"Added by Stats. 1961, Ch. 1703.","effective":null,"html":"<p>If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district.</p>","text":"If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/distribution-5454","source":"California Legislative Information bulk export (pubinfo)"}