Laws, Regulations & Annotations

S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0300

790.0300 Statute of Limitations. On or after January 1, 1995, supplemental assessments are appropriate if made within the period of the statute of limitations of Revenue and Taxation Code section 75.11 in effect at the time the supplemental assessment is made, notwithstanding that such supplemental assessments would have been barred under the provisions of the previous version of the statute. C 2/6/1995.