{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7209","citation":"Rev. & Tax. Code, § 7209","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200. - 7226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5"},{"name":"CHAPTER 1. General Provisions [7200. - 7213.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5/chapter-1"}],"history":"Added by Stats. 1959, Ch. 1785.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-7209","source":"California Legislative Information bulk export (pubinfo)"}