{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2326","citation":"Rev. & Tax. Code, § 2326","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3"},{"name":"ARTICLE 9. Reporting Tax Levies [2325. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3/article-9"}],"history":"Added by Stats. 1973, Ch. 358.","effective":null,"html":"<p>If a local agency fails to file the report required by Section <a href=\"/rtc/2325\">2325</a> 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 <a href=\"/gov/16113\">16113</a> of the Government Code.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/reporting-tax-levies-2326","source":"California Legislative Information bulk export (pubinfo)"}