California Revenue and Taxation Code ARTICLE 3 - Audit of Veterans’ Exemption Claims

• Section 280.
  Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII...
• Section 281.
  The auditor shall determine the procedures and the extent of auditing required.(Added by Stats. 1967, Ch. 148.)
• Section 282.
  If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and...
• Section 282.5.
  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...
• Section 283.
  Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article...
• Section 284.
  Should the audit prescribed by this article indicate that a veteran’s exemption has been incorrectly allowed, the assessor shall be notified.(Added by Stats. 1967, Ch.
• Section 285.
  The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective...
• Section 286.
  As used in this article “auditor” means the auditor, auditor-controller, or director of finance of a county.(Added by Stats. 1967, Ch. 148.)

Last modified: October 22, 2018