Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7209 — General Provisions

Cal. Rev. & Tax. Code § 7209

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

The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the board…

Citator

Cal. Rev. & Tax. Code § 7209 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the board obtains knowledge of the improper distribution.