California Revenue and Taxation Code

§ 866

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

Statute text

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Repealed and added by Stats. 1977, Ch. 147.