§ 5323.2. Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Asses...
18 CA ADC § 5323.2Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.1. State Board of Equalization -- Rules for Tax Appeals
Chapter 3. Property Taxes
Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 3. Contents of Petitions and Filing Deadlines
18 CCR § 5323.2
§ 5323.2. Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Assessments.
The contesting of Private Railroad Car Tax jeopardy assessments is governed by the procedures set forth in chapter 2, article 2C of this division, except that if any of those procedures is inconsistent with Revenue and Taxation Code section 11351 et seq., the Revenue and Taxation Code sections control.
Credits
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 11351, 11352, 11353 and 11354, Revenue and Taxation Code.
History
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 5323.2, 18 CA ADC § 5323.2
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