Section 7209 Of Chapter 1. General Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1.5. >> Chapter 1.

. The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the board obtains knowledge of the improper distribution.