Section 7204 Of Chapter 1. General Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1.5. >> Chapter 1.

. All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city, city and county, redevelopment agency, or county periodically as promptly as feasible. The transmittals required under this section shall be made at least twice in each calendar quarter.