The property statement pertaining to state-assessed property provided for in Section 826 of the Revenue and Taxation Code shall be filed with the board between the lien date and 5 p.m. on March 1; provided that, on a showing of good cause and pursuant to a request made prior to March 1, the due date may be extended by the board for a period not exceeding 30 days.

Note: Authority cited: Section 15606, Government Code. Reference: Sections 826, 830, Revenue and Taxation Code and 15620, Government Code.

History

1. New Subchapter 9 (Section 901) filed 10-10-68 as an emergency; effective upon filing. Certificate of Compliance included (Register 68, No. 38).

2. Amendment of Note filed 12-29-95; operative 12-31-95 pursuant to Government Code section 11343.4(d) (Register 96, No. 1).

3. Change without regulatory effect amending section and Note filed 12-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 51).