There is a newer version of the California Code
2007 California Revenue and Taxation Code Chapter 6. Distribution
CA Codes (rtc:5451-5456)
REVENUE AND TAXATION CODESECTION 5451-5456
5451. The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter. 5452. If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county. 5453. If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county. 5454. 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. 5455. It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other educational districts. 5456. The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.
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