Article L4331-2-1 of the French General Code of Local Authorities
I. – Taxes and levies collected by way of assessment on behalf of the Regions 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 up to one-twelfth of the amount of…