California Revenue and Taxation Code 75.3 – “The roll being prepared” means the roll for the fiscal year …
Current as of: 2024 | Check for updates
|
Other versions
“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
Terms Used In California Revenue and Taxation Code 75.3
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.