Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Chapter 9. State Assessees (901–1000)
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.