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.

Source: Section 2326, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2326. (updated Jan. 1, 1973; accessed Nov. 3, 2025).

2325
2325.1
2326

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Nov. 3, 2025

§ 2326's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2326

Original Source: Section 2326, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2326. (last accessed May 12, 2025).