Upon the order of the State Controller and State Treasurer at any time, the county treasurer shall settle with the State Controller and pay over to the State Treasurer all money in his possession belonging to the State.
Financial ProvisionsSettlement with the State
Section § 30100
This law section states that if the State Controller and State Treasurer give a directive, the county treasurer must work with them to ensure all state funds he holds are paid to the State Treasurer.
State Controller State Treasurer county treasurer
Section § 30101
This law requires that every county treasurer in California must settle accounts with the State Controller and transfer all state funds they have collected to the State Treasurer. This has to be done in cash and the process should be completed between January 15-30 and June 15-30 each year. The county treasurer must include all state funds received up until the end of the previous month before settling.
Between the fifteenth and thirtieth of January and June of each year, the treasurer of each county shall settle in full with the State Controller and pay over in cash to the State Treasurer all funds belonging to the State which have come into his hands as county treasurer before the close of business on the last day of the month prior to the month of settlement.
county treasurer duties State Controller State Treasurer payment
Section § 30102
This law states that if the State Controller sees from the county auditor's report that not enough taxes or revenues have been collected, they can delay the settlement until the next regular period. The county auditor must then include all required financial details in their next report. Also, no extra fees or commissions will be given to officers for any settlements that are delayed.
If it appears to the State Controller from the report of the county auditor that sufficient taxes or other revenues have not been collected to make it for the interest of the State that a settlement be made, the State Controller shall defer the settlement until the next regular settlement, and the county auditor shall include in his next report to the State Controller all money required to be reported since the date of his last report upon which a settlement was made. No mileage, fees, or commissions shall be allowed to any officer for any deferred settlement.
State Controller county auditor report tax collection
Section § 30103
If a county treasurer fails to show up at the State Controller and State Treasurer's office on the scheduled date to settle and make a payment, they must pay a $1,000 penalty to the State. This fine can be collected through a lawsuit filed by the Attorney General on behalf of the State Controller.
Any county treasurer who neglects or refuses to appear at the office of the State Controller and State Treasurer at the time specified to settle and make payment pursuant to this chapter shall forfeit to the State one thousand dollars ($1,000), to be recovered in an action brought by the Attorney General in the name of the State Controller.
county treasurer State Controller State Treasurer
Section § 30104
Every month, between the 1st and 15th, the county auditor must create a verified report for the State Controller. This report, which follows a specific format set by the Controller, details how much money the state is owed from different revenue sources as of the last day of the previous month.
Between the 1st and 15th of each month in which the county treasurer is required to settle with the State Controller, the county auditor shall make and verify by his affidavit a report in duplicate to the State Controller, in such form as the Controller prescribes, showing specifically the amount due the State from each particular source of revenue at the close of business on the last day of the month preceding the settlement.
county auditor State Controller monthly report
Section § 30105
The auditor is required to send one report copy to the State Controller and give another to the county treasurer.
The auditor shall transmit one copy of the report to the State Controller by mail or express and deliver the other copy to the county treasurer.
auditor responsibilities report transmission State Controller
Section § 30106
If an auditor does not make or send a required report, they must pay a penalty of $1,000 to the State of California. This penalty can be pursued through a lawsuit initiated by the Attorney General on behalf of the State Controller.
Any auditor who fails or refuses to make and transmit the report required by this chapter, or any report or statement required by Division I of the Revenue and Taxation Code, shall forfeit to the State one thousand dollars ($1,000), to be recovered in an action brought by the Attorney General in the name of the State Controller.
auditor penalty report requirements transmit report
Section § 30107
Once the county treasurer has paid the state, the State Controller records the payment in the treasury and sends a report copy back to the county treasurer. The county treasurer files this copy with the county auditor, who updates the financial records accordingly.
After the county treasurer has made a settlement and payment, the State Controller shall enter the amount of money paid by the county treasurer into the State Treasury upon each copy of the auditor’s report and return one copy of the report to the county treasurer.
The county treasurer shall file with the county auditor the copy returned to him by the State Controller, and the auditor shall then make the proper entries in his account with the treasurer.
county treasurer State Controller settlement
Section § 30108
This law explains that when a county treasurer travels from the county seat to Sacramento for settlement purposes, the state will cover the treasurer's necessary travel expenses. After the settlement is finalized, the State Controller will issue a payment to the county treasurer, which the State Treasurer will then pay out.
In the settlement the county treasurer shall receive from the State his actual expenses necessarily incurred in making the trip from the county seat to Sacramento and return. The State Controller shall draw his warrant in favor of the county treasurer on consummation of the settlement with the State and the State Treasurer shall pay the warrant.
county treasurer expenses travel reimbursement State Controller warrant
Section § 30109
This law allows the State Controller to check the financial records of any officer responsible for collecting state taxes. If the Controller suspects that the officer is cheating the state or not fulfilling their tax-related duties, the Controller can instruct the Attorney General to take legal action against that officer.
The State Controller may examine the books of any officer charged with the collection and receipt of state taxes. If he believes any officer has been guilty of defrauding the State of revenue, or has neglected or refused to perform any duty relating to the revenue, he shall direct the Attorney General to prosecute the delinquent.
State Controller examine financial records state taxes collection
Section § 30110
This law allows the State Controller to choose which county will handle a court case if there's a law violation related to state revenue requiring either civil or criminal action against someone.
If any violation of law in relation to the revenue of the State necessitates a civil or criminal action against the offender, the State Controller may designate the county in which the prosecution or proceeding shall be had.
State Controller revenue violation civil action
