Revenue and Taxation Code section 2326


If a local agency fails to file the report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce by 10 percent or five thousand dollars ($5,000), whichever is less, the payment he is required to make to such agency based on claims filed pursuant to Section 16113 of the Government Code.
Last Updated

Apr. 24, 2025

§ 2326’s source at ca​.gov