DIVISION 2. OTHER TAXES 6001-61050›PART 1.5. UNIFORM LOCAL SALES AND USE TAXES 7200-7226›CHAPTER 1. General Provisions 7200-7213

§ 7209

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1959, Ch. 1785.)

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California Revenue and Taxation Code

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