California § 109.6. 109.6. (Amended by Stats. 1972, Ch. 776.)

California Statutes

§ 109.6. — 109.6. (Amended by Stats. 1972, Ch. 776.)

California § 109.6.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 1.PART 1. GENERAL PROVISIONS

Ch. 1.CHAPTER 1. Construction

This text of California § 109.6. (109.6. (Amended by Stats. 1972, Ch. 776.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 109.6. (2026).

Text

With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract list may be retained in electronic data-processing equipment and no physical document need be prepared.
Notwithstanding any other provisions of this code, where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data-processing records.
The data shall be so stored that it can be made readily available to the public in an understandable form.

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With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract list may be retained in electronic data-processing equipment and no physical document need be prepared.
Notwithstanding any other provisions of this code, where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data-processing records.
The data shall be so stored that it can be made readily available to the public in an understandable form.