California Water Code § 31322

Water Code
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Within seven days after he settles with the secretary, the collector shall file in the district office with the secretary a statement under oath, showing: (a) An account of all his transactions and receipts during the period for which the settlement was made. (b) Payment to the depositary of all money collected by him as collector during the period for which the settlement was made, and the receipts of the depositary for the money.

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