California Revenue and Taxation Code Section 747

CA Rev & Tax Code § 747 (2017)  

A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.

(Added by Stats. 1976, Ch. 877.)

Last modified: October 25, 2018