Cal. Revenue and Taxation Code § 109.6
Cal. Revenue and Taxation Code § 109.6
California · California Revenue and Taxation Code · Status: effective
Cite this
- Citation
- Cal. Revenue and Taxation Code § 109.6, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916562
- Permanent ID
ys:prov:916562@1- SHA-256
856f75c218e0437007df6aac18dbe5c114bfc7c47af718e18a8a09fbd58fb898
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
With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract list may be retained in electronic data-processing equipment and no physical document need be prepared.
Notwithstanding any other provisions of this code, where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data-processing records.
The data shall be so stored that it can be made readily available to the public in an understandable form.