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Code · California · Revenue and Taxation Code

§ 747

56 words·~1 min read·/ca/revenue-and-taxation-code/747

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A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.
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