California Revenue and Taxation Code ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor

• 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...
• 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 taxes...
• 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...
• 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 assessment...

Last modified: October 22, 2018