Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION
CHAPTER 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Subchapter 9. State Assessees (901–1000)
Rule 901
References: Section 826, Revenue and Taxation Code. Section 15620, Government Code.
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.
History: Adopted October 8, 1968, effective November 9, 1968.
Amended December 19, 1997, effective January 18, 1998.