California Codes

Cal. Government Code § 27100.1 (2026)

✓ current as of May 2026

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Notwithstanding any other provision of law, when any public entity or any public official acting in a fiduciary capacity, who is required or authorized by law to deposit funds in the county treasury, makes a deposit, those funds shall be deemed to be held in trust by the county treasurer on behalf of the depositing entity or public official. The funds shall not be deemed funds or assets of the county and the relationship of the depositing entity or public official and the county shall not be one of creditor-debtor.

Notes of Decisions

Cited in 2 cases, 1995–1996 · leading case: Cnty. of Orange v. Merrill Lynch & Co. (In Re Cnty. of Orange), 191 B.R. 1005 (Bankr. C.D. Cal. 1996).

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Cnty. of Orange v. Merrill Lynch & Co. (In Re Cnty. of Orange), 191 B.R. 1005 (Bankr. C.D. Cal. 1996). · cites it 11× “Plaintiffs further argue that Cal.Gov.Code § 27100.1 does not change this basic proposition.”

In Re Cnty. of Orange, 183 B.R. 594 (Bankr. C.D. Cal. 1995). “Cal.Gov't Code § 27100.1 states: Notwithstanding any other provision of law, when any public entity or any public official acting in a fiduciaty capacity, who is required or authorized by law to deposit funds in the county treasury, makes a deposit, those funds shall be deemed…”

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