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California Revenue and Taxation Code

§ 733

RTC § 733 Effective Jan 1, 2001Div. 1 · Part 2 · Ch. 4 · Art. 2
(a)If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become final at the expiration of the period specified for filing a petition in the notice given in accordance with Section 731 or Section 732.
(b)The board may extend the period for filing a petition for reassessment once for a period not to exceed 15 days, provided a written request for the extension is filed with the board prior to the expiration of the period for which the extension may be granted.

Legislative history

Amended by Stats. 2000, Ch. 647, Sec. 8. Effective January 1, 2001.

Source: California Revenue and Taxation Code § 733 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.