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PTLG Table of Contents > Property Tax Annotations > S > 770.0000 STATE BOARD OF EQUALIZATION > 770.0040

Property Taxes Law Guide – Revision 2017

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S

770.0000 STATE BOARD OF EQUALIZATION

Annotation 770.0040

770.0040 Board-Prescribed Forms. Whenever a Revenue and Taxation Code section states that a claimant must make an affidavit, the claimant is subject to committing the offense of perjury under the Penal Code. An affidavit is a written declaration under oath, made without notice to the adverse party. C 4/25/2012.