California Revenue and Taxation Code

§ 830

RTC § 830 Effective Jan 1, 2012Div. 1 · Part 2 · Ch. 4 · Art. 5

Statute text

(a)If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by March 1, and shall be in such detail as the board may prescribe.

(b)If the request of the board is mailed on or after the first day of January following the lien date, the property statement shall be filed with the board within 60 days after the request is mailed.

(c)Except as hereinafter provided, if any person fails to file the property statement, in whole or in part, by March 1, or by that later date to which the filing period is extended pursuant to subdivision (b) or Section 830.1, a penalty shall be added to the full value of the assessment of so much of the property as is not timely reported as follows:

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Legislative history

Amended by Stats. 2011, Ch. 351, Sec. 13. (SB 947) Effective January 1, 2012.