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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

Source: https://govt.westlaw.com/calregs/Document/IE3BB6A634C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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

  1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

  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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

  3. 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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▸Contents — California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals

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