California Revenue and Taxation Code Section 282.5

CA Rev & Tax Code § 282.5 (2017)  

If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has previously been allowed, an assessment pursuant to Section 531.1 shall be made.

(Amended by Stats. 1968, Ch. 1035.)

Last modified: October 25, 2018