Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 5. Filing and Distribution of Petitions, Briefs, and Other Documents
§ 5335.4. Timely Performance; Mailing Date.
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
Timely performance and mailing date will be determined under the provisions of section 5571 of this division.
Credits
Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6, 270 and 1840, Revenue and Taxation Code.
History
New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).
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