Section 42401.

Cal. Education Code - EDC § 42401.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(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.

References

referencesCal. Const. art. XVI § 8.
referencesCal. Revenue and Taxation Code - RTC § 7288.1.
referencesCal. Education Code - EDC § 41202.
referencesCal. Education Code - EDC § 2558.
referencesCal. Education Code - EDC § 42238.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements