Section 452 Of Article 2. Information From Taxpayer From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.
452
. (a) For the assessment year beginning in 1968 and each
assessment year thereafter, the board shall prescribe in detail the
content of property statements, including the specific wording, to be
used by all assessors in the several counties, and cities and
counties, and shall notify assessors of those specifications no later
than the August 31 prior to the tax lien date on which they become
effective. Each assessor shall incorporate the specifications on the
exact form he or she proposes to use and submit that form to the
board for approval prior to use. The property statement shall not
include any question that is not germane to the assessment function.
(b) (1) For property statements to be filed in the 2008 assessment
year and each assessment year thereafter, the board shall prescribe
that the property statement also include the following:
(A) A brief statement noting the obligation to pay use tax on
taxable purchases for which sales tax was not applicable.
(B) Information regarding payment of use tax, which information
may be limited to the board's phone number and a Web site address at
which specific information and forms for use tax payment may be
obtained.
(C) A statement advising the taxpayer that information provided on
a property statement may be shared with the board.
(2) The board shall implement paragraph (1) in a manner that does
not increase local costs.