{"code":"CORP","codeName":"Corporations Code","section":"8214","citation":"Corp. Code, § 8214","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. CORPORATIONS [100. - 14707.]","url":"https://blackletter.si/corporations-code/title-1"},{"name":"DIVISION 2. NONPROFIT CORPORATION LAW [5000. - 10841.]","url":"https://blackletter.si/corporations-code/title-1/division-2"},{"name":"PART 3. NONPROFIT MUTUAL BENEFIT CORPORATIONS [7110. - 8910.]","url":"https://blackletter.si/corporations-code/title-1/division-2/part-3"},{"name":"CHAPTER 12. Required Filings by Corporation or Its Agent [8210. - 8217.]","url":"https://blackletter.si/corporations-code/title-1/division-2/part-3/chapter-12"}],"history":"Amended by Stats. 1979, Ch. 724.","effective":null,"html":"<p>Upon request of an assessor, a corporation owning, claiming, possessing or controlling property in this state subject to local assessment shall make available at the corporation’s principal office in California or at a place mutually acceptable to the assessor and the corporation a true copy of business records relevant to the amount, cost and value of all property that it owns, claims, possesses or controls within the county.</p>","text":"Upon request of an assessor, a corporation owning, claiming, possessing or controlling property in this state subject to local assessment shall make available at the corporation’s principal office in California or at a place mutually acceptable to the assessor and the corporation a true copy of business records relevant to the amount, cost and value of all property that it owns, claims, possesses or controls within the county.","otherVersions":[],"url":"https://blackletter.si/corporations-code/required-filings-by-corporation-or-its-agent-8214","source":"California Legislative Information bulk export (pubinfo)"}