California Laws: Revenue and Taxation Code Sections 75.40-75.43

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code Section 75.40
  When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including...
• California Laws: Revenue and Taxation Code Section 75.41
  (a) The auditor shall apply the current year's tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the amount of...
• California Laws: Revenue and Taxation Code Section 75.42
  The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the...
• California Laws: Revenue and Taxation Code Section 75.43
  (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative...