Rev. & Tax. Code, § 830.1 · Article 5. Property Statements
Rev. & Tax. Code, § 830.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for filing portions of the property statement as follows:
(a) For any part of the property statement relating to the development of the unit value of operating property, an extension not exceeding 45 days may be granted.
(b) For any part of the property statement, not relating to the development of the unit value of operating property, that lists or describes specific operating property, an extension not exceeding 30 days may be granted.
(c) For any part of the property statement that lists or describes specific nonunitary property, an extension not exceeding 30 days may be granted.
(d) If an extension is granted pursuant to subdivision (a), (b), or (c), an additional 15-day extension may be granted upon the showing of extraordinary circumstances which prevent the filing of the statement within the first extension.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 407, Sec. 6. Effective January 1, 2002.
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=830.1.
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- sha256 ba83de929661fffb4d805c344b9f9c7582c9359577dee5985ad8c96724fb3968
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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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