If property in the trust is distributed before expiration of the time allowed a public entity to file a claim, the public entity has a claim against the distributees to the full extent of the public entity’s claim or each distributee’s share of the distributed property, as set forth in Section 19402, whichever is less. The public entity’s claim against distributees includes interest at a rate equal to that specified in Section 19521 of the Revenue and Taxation Code, from the date of distribution or the date of filing the claim by the public entity, whichever is
later, plus other accruing costs as in the case of enforcement of a money judgment.