Revenue and Taxation Code section 7209

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.

Source: Section 7209, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7209.­ (accessed Jun. 9, 2025).

Last Updated

May 12, 2025

§ 7209’s source at ca​.gov