DIVISION 2. OTHER TAXES 6001-60709›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 3.5. Corrections 11426-11430
§ 11427
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.
(Amended by Stats. 1974, Ch. 54.)
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