California Revenue and Taxation Code Section 75.3

CA Rev & Tax Code § 75.3 (2017)  

“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.

(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

Last modified: October 25, 2018