California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 13 - Miscellaneous
Section 1051 - Extension of Time for Acts Required by Rule or Regulation
When any rule or regulation of the Board fixes the time for the performance of any act by the assessor, county board of equalization, assessment appeals board or other board, officer, or employee of a county or local governmental entity, the time may be extended by the Board or its Executive Director in the same manner and for the same periods as provided by section 155 of the Revenue and Taxation Code for extension of a time fixed by statute.
1. New
Subchapter (Section 1051) filed 1-4-67 as procedural and organizational;
effective upon filing (Register 67, No. 1).
2. Repealer of NOTE
filed 10-27-77; effective thirtieth day thereafter (Register 77, No.
44).
3. Amendment filed 11-30-82; effective thirtieth day thereafter
(Register 82, No. 49).
4. Change without regulatory effect adding
chapter heading and amending section heading and section filed 5-15-2017
pursuant to section
100, title 1, California Code of
Regulations (Register 2017, No. 20).
Note: Authority cited: Section 15606, Government Code. Reference: Section 155, Revenue and Taxation Code.
