Revenue and Taxation Code section 866

Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.

Source: Section 866, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=866.­ (updated Jan. 1, 1977; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 866's source at ca​.gov