California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 2. ASSESSMENT |
Chapter 3. Assessment Generally |
ARTICLE 2. Information From Taxpayer |
Section 445.
Latest version.
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The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records.
(Amended by Stats. 1970, Ch. 531.)