A duplicate copy of each tax return received by the commissioner shall be promptly forwarded to the board.
Cal. Rev. & Tax. Code § 12411
Initial Assessments
Applied in 1 court decision — leading case 34 Cal. 3d 839 - Illinois Commercial Men's Ass'n v. State Board of Equalization (1983)
Most recently applied in 34 Cal. 3d 839 - Illinois Commercial Men's Ass'n v. State Board of Equalization (October 1983)
Added by Stats. 1961, Ch. 740.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.