Cal. RTC § 2326
This is the official text of Cal. RTC § 2326, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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