{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.72","citation":"Rev. & Tax. Code, § 75.72","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 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 7. Disposition of Revenues [75.70. - 75.72.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-7"}],"history":"Amended by Stats. 1985, Ch. 106, Sec. 118.","effective":null,"html":"<p>Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section <a href=\"/rtc/4651\">4651</a>).</p>","text":"Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disposition-of-revenues-75-72","source":"California Legislative Information bulk export (pubinfo)"}