California Revenue and Taxation Code 280 – Commencing on or after July 1, an audit of the exemptions granted …
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Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution shall be conducted by the auditor. The audit shall cover such exemptions claimed for the current tax year as well as any prior tax years in respect to which escaped assessments would be timely pursuant to Section 532.
(Amended by Stats. 1974, Ch. 3ll.)
Terms Used In California Revenue and Taxation Code 280
- auditor: means the auditor, auditor-controller, or director of finance of a county. See California Revenue and Taxation Code 286