Education Code section 15261

The tax shall be entered upon the assessment roll and collected in the same manner as other school taxes.
The tax when collected shall be paid into the county treasury of the county. The treasurer of any county, other than the one whose superintendent of schools has jurisdiction over the school, shall, upon order of the county auditor, pay the sum collected on account of the tax into the treasury of the county whose superintendent of schools has jurisdiction over the school.

Source: Section 15261, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=EDC§ionNum=15261.­ (updated Jan. 1, 1997; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 15261's source at ca​.gov