California Revenue and Taxation Code

§ 11339

RTC § 11339 Effective Jan 1, 2002Div. 2 · Part 6 · Ch. 2 · Art. 5

Statute text

(a)Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on or before the 50th day following the date of the notice of assessment.

(b)The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted.

(c)If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund.

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Legislative history

Amended by Stats. 2001, Ch. 407, Sec. 10. Effective January 1, 2002.