California Statutes
§ 11315. — 11315. (Amended by Stats. 1974, Ch. 54.)
California § 11315.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 6.PART 6. PRIVATE RAILROAD CAR TAX
Ch. 2.CHAPTER 2. Assessments
Art. 4.ARTICLE 4. Estimated and Escaped Assessments
This text of California § 11315. (11315. (Amended by Stats. 1974, Ch. 54.)) 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 § 11315. (2026).
Text
If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the property upon the discovery of the escape.
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Legislative History
Amended by Stats. 1974, Ch. 54.
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Bluebook (online)
California § 11315., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11315..