Cal. Revenue and Taxation Code - RTC § 5451. Section 5451.
The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.
CHAPTER 6. Distribution [5451. - 5456.]
Cal. Revenue and Taxation Code - RTC 6.
in effectCal. Revenue and Taxation Code - RTC § 5452. Section 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.
Cal. Revenue and Taxation Code - RTC § 5453. Section 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.
Cal. Revenue and Taxation Code - RTC § 5454. Section 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.
Cal. Revenue and Taxation Code - RTC § 5455. Section 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.
Cal. Revenue and Taxation Code - RTC § 5456. Section 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026