Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2237.4 — General Provisions

Cal. Rev. & Tax. Code § 2237.4

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year shall reduce the payment they are required to make to such jurisdiction based on claims filed pursuant to Section 16113 of the…

Citator

Cal. Rev. & Tax. Code § 2237.4 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year shall reduce the payment they are required to make to such jurisdiction based on claims filed pursuant to Section 16113 of the Government Code. The reduction shall be 10 percent of the prior year’s payment or five thousand dollars ($5,000), whichever is less.