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 9 - State Assessees
Article 1 - General Provisions
Section 901 - Property Statement

Universal Citation: 18 CA Code of Regs 901
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

The property statement pertaining to state-assessed property provided for in Section 826 of the Revenue and Taxation Code shall be filed with the board between the lien date and 5 p.m. on March 1; provided that, on a showing of good cause and pursuant to a request made prior to March 1, the due date may be extended by the board for a period not exceeding 30 days.

1. New Subchapter 9 (Section 901) filed 10-10-68 as an emergency; effective upon filing. Certificate of Compliance included (Register 68, No. 38).
2. Amendment of NOTE filed 12-29-95; operative 12-31-95 pursuant to Government Code section 11343.4(d) (Register 96, No. 1).
3. Change without regulatory effect amending section and NOTE filed 12-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 51).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 826, 830, Revenue and Taxation Code and 15620, Government Code.

Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.