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DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 3. Deficiency Assessments 12421-12435

§ 12430

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.

(Added by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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