California Revenue and Taxation Code

§ 747

RTC § 747Div. 1 · Part 2 · Ch. 4 · Art. 3

Statute text

A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.

Legislative history

Added by Stats. 1976, Ch. 877.