Cal. RTC § 11315
This is the official text of Cal. RTC § 11315, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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