California § 868. 868. (Added by Stats. 1983, Ch. 1281, Sec. 18.)

California Statutes

§ 868. — 868. (Added by Stats. 1983, Ch. 1281, Sec. 18.)

California § 868.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 4.CHAPTER 4. Assessment by State Board of Equalization Generally

Art. 6.ARTICLE 6. State Assessed Property Escaping Assessment

This text of California § 868. (868. (Added by Stats. 1983, Ch. 1281, Sec. 18.)) 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 § 868. (2026).

Text

If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an assessment after that time, the assessment may be made by the board at any time prior to the expiration of the period agreed upon. The period may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

Free access — add to your briefcase to read the full text and ask questions with AI

If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an assessment after that time, the assessment may be made by the board at any time prior to the expiration of the period agreed upon. The period may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

Legislative History

Added by Stats. 1983, Ch. 1281, Sec. 18. Effective September 30, 1983.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 868., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/868..