California Revenue and Taxation Code

§ 4831

RTC § 4831 Effective Jan 1, 2012Div. 1 · Part 9 · Ch. 2 · Art. 1

Statute text

Incorrect entries on a roll may be corrected under this article as follows:

(a)(1) Any error or omission not involving the exercise of assessor value judgment may be corrected within four years after the making of the assessment being corrected.

(2)Notwithstanding paragraph (1), the four-year limit shall not apply to escape assessments caused by the assessee’s failure to report the information required by Article 2 (commencing with Section 441) of Chapter 3 of Part 2.

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Legislative history

Amended by Stats. 2011, Ch. 351, Sec. 18. (SB 947) Effective January 1, 2012.