{"code":"RTC","codeName":"Revenue and Taxation Code","section":"90","citation":"Rev. & Tax. Code, § 90","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 5. Taxpayer Reporting [90. - 90.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-5"}],"history":"Added by Stats. 1979, Ch. 242.","effective":null,"html":"<p>Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section <a href=\"/rtc/480\">480</a>) of Chapter 3 of Part 2.</p>","text":"Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxpayer-reporting-90","source":"California Legislative Information bulk export (pubinfo)"}