California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW |
Chapter 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law |
ARTICLE 1. General Provisions and Definitions |
Section 20513.
Latest version.
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When a "rented residence," as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than 12 months during the calendar year for which assistance is claimed, the amount of assistance as provided in Section 20544 shall be prorated pursuant to rules provided by the Franchise Tax Board.
(Added by Stats. 1977, Ch. 1242.)