Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 3. Audit of Veterans' Exemption Claims*

Section 282.5

282.5. Exemption denied on refusal to testify. 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 previously been allowed, an assessment pursuant to Section 531.1 shall be made.

History.—Added by Stats. 1967, p. 3336, in effect November 8, 1967. Stats. 1968, p. 2000, in effect November 13, 1968, substituted "531.1" for "531.5".

* Article 3 was added by Stats. 1967, p. 1213, in effect November 8, 1967.