Cal. RTC § 745
This is the official text of Cal. RTC § 745, 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
The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and operating nonunitary property are situated. The assessment of the nonunitary property of an assessee shall be placed on the assessment roll prepared by the board.
Status: in_force · Read it on the official government site
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