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Chapter 13. Miscellaneous

§ 1051. Extension of Time for Acts Required by Rule or Regulation.

California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID0FB00234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

When any rule or regulation of the Board fixes the time for the performance of any act by the assessor, county board of equalization, assessment appeals board or other board, officer, or employee of a county or local governmental entity, the time may be extended by the Board or its Executive Director in the same manner and for the same periods as provided by section 155 of the Revenue and Taxation Code for extension of a time fixed by statute.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Section 155, Revenue and Taxation Code.

History

  1. New Subchapter (Section 1051) filed 1-4-67 as procedural and organizational; effective upon filing (Register 67, No. 1).

  2. Repealer of Note filed 10-27-77; effective thirtieth day thereafter (Register 77, No. 44).

  3. Amendment filed 11-30-82; effective thirtieth day thereafter (Register 82, No. 49).

  4. Change without regulatory effect adding chapter heading and amending section heading and section filed 5-15-2017 pursuant to section 100, title 1, California Code of Regulations (Register 2017, No. 20).

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