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Cal. Revenue and Taxation Code § 75.3

Cal. Revenue and Taxation Code § 75.3

California · California Revenue and Taxation Code · Status: effective · Effective 1983-07-28

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Cal. Revenue and Taxation Code § 75.3, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916386
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“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.