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Rev. & Tax. Code, § 866 · Article 6. State Assessed Property Escaping Assessment

Rev. & Tax. Code, § 866

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 1977, Ch. 147.

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&sectionNum=866.
Text hash
sha256 d405e46739b630b31f29bad30f1efd3441ea8f1a248c606a47b45ed8067d753c
Composed by
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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Revenue and Taxation Code

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