Rev. & Tax. Code, § 441.5 · Article 2. Information From Taxpayer
Rev. & Tax. Code, § 441.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods:
(1) Attachments to the property statement, provided that the attachments shall be in a format as specified by the assessor and one copy of the property statement, as printed by the assessor, is signed by the taxpayer and carries appropriate reference to the data attached.
(2) An electronically filed property statement that is authenticated as provided in subdivision (k) of Section 441.
(3) A property statement that is substantially similar to the property statement as printed by the assessor that is signed by the taxpayer.
(b) The assessor may consider information provided by any of the methods specified in subdivision (a) as the property statement for purposes of this division.
Notes and commentary — not statutory text
History
Amended by Stats. 2009, Ch. 204, Sec. 4. (SB 822) Effective January 1, 2010.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=441.5.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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