Chapter 1. Generally of California Revenue And Taxation Code >> Division 1. >> Part 8. >> Chapter 1.

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.

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

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.