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Legal Resources | Title 5 |  T5  17363  

Restricted Account.   

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The tax collected shall be deposited in the county school service fund and the revenues and expenditures shall be accounted separately within such fund. If the collection is in excess of the expenses of educating the physically handicapped pupils, or if there is a deficiency, the excess or deficiency shall be applied; to reduce or increase the amount, as the case may be, which would otherwise be required in succeeding fiscal years.