California Revenue and Taxation Code 445 – The property statement shall show a description of property, in the …
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The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records.
(Amended by Stats. 1970, Ch. 531.)
Terms Used In California Revenue and Taxation Code 445
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23