Cal. Revenue and Taxation Code § 109.5
Cal. Revenue and Taxation Code § 109.5
California · California Revenue and Taxation Code · Status: effective
Cite this
- Citation
- Cal. Revenue and Taxation Code § 109.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916561
- Permanent ID
ys:prov:916561@1- SHA-256
57e81cc6025fd0dc1e50e41c9935eede1fafb38eadea6a9442a9770a06ee080e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
“Machine-prepared roll” means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device, and such a roll may be displayed in printed form, on microfilm, or by any other means that would make it readily available to the public in a legible form. When so prepared by the assessor, the roll need not contain provision for tax extensions, but the contents thereof may be reproduced by the auditor with provision for tax extensions. Upon such reproduction of the assessment data, the document with provision for tax extensions shall constitute the roll without prejudice to the roll status of the document without such provision.