2009 California Revenue and Taxation Code - Section 4651-4651.4 :: Chapter 1. Generally

4651.  Unless the context otherwise requires, as used in this part,
"fund" includes:
   (a) A revenue district.
   (b) A taxing agency.
   (c) Annual installments of assessments charged on the roll.

4651.2.  Unless otherwise provided by law, any amount distributed to
the State pursuant to this part shall be deposited in the State
General Fund.

4651.4.  The county treasurer and the county auditor shall each keep
an accurate account of money received which is to be distributed and
shall, at the time the treasurer is required to settle with the
State for money in his possession belonging to the State, make a
detailed, verified report to the Controller, in the form prescribed
by the Controller, of all amounts distributed to the State.