DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date 75-75.80›ARTICLE 7. Disposition of Revenues 75.70-75.72

§ 75.72

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).

(Amended by Stats. 1985, Ch. 106, Sec. 118.)

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California Revenue and Taxation Code

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