Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11318 — Estimated and Escaped Assessments
Cal. Rev. & Tax. Code § 11318
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof within four years after August 1 of the year in which the property escaped assessment. No escape assessment shall be effective until the…
Citator
Cal. Rev. & Tax. Code § 11318 — Estimated and Escaped Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof within four years after August 1 of the year in which the property escaped assessment. No escape assessment shall be effective until the assessee has been notified personally or by United States mail at his address as contained in the official records of the board. Receipt by the assessee of a tax bill based on such assessment shall suffice as such notice.