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California Revenue and Taxation Code

§ 866

RTC § 866Div. 1 · Part 2 · Ch. 4 · Art. 6

Statute text

View on leginfo.ca.gov
Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.

Legislative history

Repealed and added by Stats. 1977, Ch. 147.

Source: California Revenue and Taxation Code § 866 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.