Section 2237.4.

Cal. Revenue and Taxation Code - RTC § 2237.4.
in effect
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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.

References

referencesCal. Government Code - GOV § 16113.
referencesCal. Revenue and Taxation Code - RTC § 2237.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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