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Business Taxes Law Guide – Revision 2024
 

Transactions And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Chapter 2. Imposition of Tax

Section 7269


7269. Limitations; redistributions. The board may redistribute tax, penalty, or interest distributed to a district other than the district 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.

History—Added by Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008.