Section 830.1 Of Article 5. Property Statements From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 5.
830.1
. Notwithstanding Section 15620 of the Government Code, the
board, by order entered upon its minutes and for good cause shown,
may extend the time fixed for filing portions of the property
statement as follows:
(a) For any part of the property statement relating to the
development of the unit value of operating property, an extension not
exceeding 45 days may be granted.
(b) For any part of the property statement, not relating to the
development of the unit value of operating property, that lists or
describes specific operating property, an extension not exceeding 30
days may be granted.
(c) For any part of the property statement that lists or describes
specific nonunitary property, an extension not exceeding 30 days may
be granted.
(d) If an extension is granted pursuant to subdivision (a), (b),
or (c), an additional 15-day extension may be granted upon the
showing of extraordinary circumstances which prevent the filing of
the statement within the first extension.