Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 7. Disposition of Revenues

Section 75.72

75.72. Distribution of penalties, costs, or other charges. Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).

History.—Added by Stats. 1984, Ch. 946, in effect September 10, 1984. Stats. 1985, Ch. 106, effective January 1, 1986, deleted "of this division" after "Section 4651)".

Note.—See note following Section 75.