DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 6. Overpayments and Refunds 30361-30421›ARTICLE 4. Cancellations 30421-30421
§ 30421
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
If any amount has been illegally determined, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
(Amended by Stats. 1994, Ch. 726, Sec. 40. Effective September 22, 1994.)
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