California Revenue and Taxation Code Section 445

CA Rev & Tax Code § 445 (2017)  

The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records.

(Amended by Stats. 1970, Ch. 531.)

Last modified: October 25, 2018