Section 7269 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 1.6. >> Chapter 2.

. The board may redistribute tax, penalty, or interest distributed to a district other than the district 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.