Cal. Education Code - EDC § 46380. Section 46380.
The average daily attendance for the fiscal year of pupils residing in a county of this state and attending a school in an adjoining state under Article 1 (commencing with Section 2000) of Chapter 7 of Part 2 of Division 1 of Title 1 shall be reported using the methodology for reporting second principal apportionment attendance as provided in Section 41601.