Rev. & Tax. Code, § 2237.4 · Article 2. General Provisions
Rev. & Tax. Code, § 2237.4
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year shall reduce the payment they are required to make to such jurisdiction based on claims filed pursuant to Section 16113 of the Government Code. The reduction shall be 10 percent of the prior year’s payment or five thousand dollars ($5,000), whichever is less.
Notes and commentary — not statutory text
History
Added by Stats. 1982, Ch. 45, Sec. 4.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2237.4.
- Text hash
- sha256 6e16ccb4505dab695e16cc828f11cbffb103b5c7fd745a5252f3828be32529be
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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