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.
Cal. Rev. & Tax. Code § 7209
General Provisions
Known as the Bradley-Burns Uniform Local Sales and Use Tax Law
The act spans §§ 7200–7213 (23 sections).
Applied in 1 court decision — leading case 206 Cal. App. 4th 329 - City of Palmdale v. Board of Equalization (2012)
Most recently applied in 206 Cal. App. 4th 329 - City of Palmdale v. Board of Equalization (May 2012)
Added by Stats. 1959, Ch. 1785.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.