California Revenue and Taxation Code

§ 20621

RTC § 20621 Effective Jan 1, 2018Div. 2 · Part 10.5 · Ch. 2 · Art. 3

Statute text

Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following:

(a)Evidence acceptable to the Controller that the person (1) is 62 years of age or older on or before December 31 of the fiscal year for which the postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed.

(b)A statement showing the household income for the period set forth in Section 20503.

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Legislative history

Amended by Stats. 2017, Ch. 387, Sec. 25. (SB 205) Effective January 1, 2018.