French General Code of Local Authorities
In forceI. - Taxes and levies collected by assessment on behalf of the départements are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, the first payment being made before 31 January.
When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth of the amount of taxes and charges levied in respect of the previous year or, failing that, the amount of taxes and charges provided for in the budget for the previous year; the adjustment is made as soon as the amount of taxes and charges provided for in the budget for the current year is known.
During the year, one or more twelfths may be paid in advance of the normal rate if the department's available funds are temporarily insufficient. Additional allocations are authorised by order of the Minister for the Budget, on the proposal of the Prefect and following the opinion of the Departmental Director of Public Finance.
Allocations may not have the effect of increasing the payments made during the calendar year to an amount greater than the taxes and charges for the financial year.
Taxes or portions of taxes allocated to a common fund are excluded from the allocation schemes referred to in this article.
II. - (Repealed).
III. - The portion of the proceeds of the domestic consumption tax on energy products allocated to each department is paid monthly at the rate of one twelfth of the amount of each department's right to compensation, under the conditions provided for in 1° and 2° of II of Article 46 of Law no. 2005-1719 of 30 December 2005 on finances for 2006.
