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California Revenue and Taxation Code

§ 280

RTC § 280Div. 1 · Part 2 · Ch. 1 · Art. 3

Statute text

View on leginfo.ca.gov
Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution shall be conducted by the auditor. The audit shall cover such exemptions claimed for the current tax year as well as any prior tax years in respect to which escaped assessments would be timely pursuant to Section 532.

Legislative history

Amended by Stats. 1974, Ch. 3ll.

Source: California Revenue and Taxation Code § 280 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.