{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11339","citation":"Rev. & Tax. Code, § 11339","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 2. Assessments [11251. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2"},{"name":"ARTICLE 5. Reassessments [11336. - 11342.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2/article-5"}],"history":"Amended by Stats. 2001, Ch. 407, Sec. 10.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>(a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on or before the 50th day following the date of the notice of assessment.</p><p>(b) The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted.</p><p>(c) If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund.</p><p>(d) The board shall hear the applicant on the petition within 90 days of the date on which the petition was filed.</p>","text":"(a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on or before the 50th day following the date of the notice of assessment. (b) The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted. (c) If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund. (d) The board shall hear the applicant on the petition within 90 days of the date on which the petition was filed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/reassessments-11339","source":"California Legislative Information bulk export (pubinfo)"}