{"data":{"id":"us-ca/rtc-2326","jurisdiction":"us-ca","citation":"RTC § 2326","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 4. LEVY OF TAX [2151. - 2326.]","CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","ARTICLE 9. Reporting Tax Levies [2325. - 2326.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f38900b1be6f7187c961f6af62f0185f52f1104a99cb49797455910419325202","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2325.1","next":"us-ca/rtc-2501"},"notice":"GroundRules: Original legal text. Not legal advice."}