{"data":{"id":"us-ca/corp-8214","jurisdiction":"us-ca","citation":"CORP § 8214","heading":"","body":"Upon request of an assessor, a corporation owning, claiming, possessing or controlling property in this state subject to local assessment shall make available at the corporation’s principal office in California or at a place mutually acceptable to the assessor and the corporation a true copy of business records relevant to the amount, cost and value of all property that it owns, claims, possesses or controls within the county.","path":["Corporations Code - CORP","TITLE 1. CORPORATIONS [100. - 14707.]","DIVISION 2. NONPROFIT CORPORATION LAW [5000. - 10841.]","PART 3. NONPROFIT MUTUAL BENEFIT CORPORATIONS [7110. - 8910.]","CHAPTER 12. Required Filings by Corporation or Its Agent [8210. - 8217.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"cb09adb29eea5f9a509e6ca69384e82469436672fb50a3b77c437699de2d7b79","source_id":"us-ca","stale":false,"prev":"us-ca/corp-8212","next":"us-ca/corp-8215"},"notice":"GroundRules: Original legal text. Not legal advice."}