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2600-2603 Reporting and Distribution: General Information

2600. REPORT OF COLLECTION
The tax collector shall account to the auditor for all money collected during the preceding reporting period. This report is due not less than once every 12 months and on dates approved by the auditor. On the same day, the tax collector shall file with the auditor a statement under oath, showing that all money collected has been paid as required by law.

Not less than once every 12 months and on dates approved by the auditor, the tax collector shall file with the auditor a statement under oath, showing an itemized account of all transactions and receipts since the last settlement, including the amount collected for each fund or district extended on the roll (Rev. & Tax. Code §2616).

NOTE: In counties using a mechanized management-reporting system in reporting information for a uniform four-week period, the board of supervisors, by ordinance, may provide for the duties required by Revenue and Taxation Code section 2616 to be performed in a corresponding uniform four-week period.

2601. DISTRIBUTION OF CURRENT TAXES
Taxes, including all taxes and assessments charged on the unsecured roll (Rev. & Tax. Code §4655), shall be distributed to each fund (Rev. & Tax. Code §4651) on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the same proportion that the tax rate for each fund bears to the total tax rate applicable (Rev. & Tax. Code §4655.2).

2602. DISTRIBUTION OF DELINQUENT UNSECURED TAXES
The term "taxes" includes all taxes and assessments charged on either the delinquent unsecured roll or the abstract list (Rev. & Tax. Code §4658). Taxes are distributed to each fund (Rev. & Tax. Code §4651) on the basis of the tax rate established for the preceding fiscal year and in the same proportion that the tax rate for each fund bears to the total tax rate applicable (Rev. & Tax. Code §4658.2).

2603. DISTRIBUTION OF PENALTIES AND LEGAL INTEREST
Amounts paid as delinquent penalties (the delinquent penalty of ten percent provided for in Revenue and Taxation Code section 2922(a) and the additional penalty provided for in Revenue and Taxation Code section 2922(d)) or accrued legal interest paid on judgments for the recovery of unpaid taxes rendered by the courts of this state shall be distributed to the county general fund (Rev. & Tax. Code §4658.4).