Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11342 — Reassessments
Cal. Rev. & Tax. Code § 11342
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade…
Citator
Cal. Rev. & Tax. Code § 11342 — Reassessments is in force in the current edition of the Code, and nothing recorded condemns it.
A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed.