California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 2 - Assessment › Article 4 - Information from Taxpayers and Audits › Section 172 - Execution of Property Statements and Mineral Production Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Property
				  statements and mineral production report forms prescribed by the board and
				  filed with the assessor or the board shall be signed by the assessee, a
				  partner, a duly appointed fiduciary, or an agent. When signed by an agent or
				  employee other than a member of the bar, a certified public accountant, a
				  public accountant, an enrolled agent, or a duly appointed fiduciary, the
				  assessee's written authorization of the agent or employee to sign the statement
				  on behalf of the assessee shall be filed with the assessor. For purposes of
				  this section, "enrolled agent" means any person who is authorized, as of the
				  date the statement or report is signed, to practice before the Internal Revenue
				  Service as an enrolled agent. The assessor may at any time require a person who
				  signs a property statement and who is required by this section to have written
				  authorization to provide proof of his authorization.
(b) In the case of a corporate assessee, the
				  property statement and mineral production report shall be signed by an officer
				  or by an employee or agent whom the board of directors has designated in
				  writing (other than those excepted in (a) above), by name or by title, to sign
				  such statements on behalf of the corporation. The board of directors may
				  appoint a person or persons to designate such employee or agent. A record of
				  the written authorization or the appointment and designation required by this
				  subsection shall be retained by the assessee for a period of six years from the
				  date of its execution.
(c) Property
				  statements and mineral production reports, regardless of where executed, shall
				  be declared to be true and correct and be signed under the penalty of perjury.
				  Property statements and mineral production reports signed by an agent or other
				  representative of the assessee shall include a declaration signed under the
				  penalty of perjury which shall specify that the person signing is authorized to
				  sign on behalf of the assessee.
(d)
				  Neither the assessor nor the board shall knowingly accept any signed property
				  statement or mineral production report that is not executed in accordance with
				  the requirements of this section.
(e) A property statement or a mineral
				  production report that is unsigned does not constitute a valid filing. The
				  penalty imposed by Section
				  463
				  of the Revenue and Taxation Code for failure to file shall be applicable to
				  unsigned property statements.
1. New
					 section filed 2-13-68; effective thirtieth day thereafter (Register 68, No.
					 7).
2. Amendment filed 1-23-70; effective thirtieth day thereafter
					 (Register 70, No. 4).
3. Amendment of subsection (c) filed 1-19-71;
					 effective thirtieth day thereafter (Register 71, No. 4).
4.
					 Amendment filed 12-20-71; effective thirtieth day thereafter (Register 71, No.
					 52).
5. Amendment of NOTE filed 10-26-77; effective thirtieth day
					 thereafter (Register 77, No. 44).
6. Amendment of subsections (a)
					 and (c) filed 5-11-94; operative 6-10-94 (Register 94, No.
					 19).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						441,
						452
						and
						463,
						Revenue and Taxation Code.