Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 3 - Property TaxesArticle 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 3 - Contents of Petitions and Filing Deadlines
Section 5323.2 - Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Assessments

Cal. Code Regs. tit. 18 § 5323.2

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5323.2 - Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Assessments

The contesting of Private Railroad Car Tax jeopardy assessments is governed by the procedures set forth in chapter 2, article 2C of this division, except that if any of those procedures is inconsistent with Revenue and Taxation Code section 11351 et seq., the Revenue and Taxation Code sections control.

Cal. Code Regs. Tit. 18, § 5323.2

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 11351, 11352, 11353 and 11354, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).