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. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 866’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_866

Original Source: Section 866, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=866. (last accessed May 12, 2025).