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DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 5. Overpayments and Refunds 55221-55281›ARTICLE 4. Cancellations 55281-55281

§ 55281

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

(a) If any amount has been illegally determined, either by the person filing the return or by the board, the board shall 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.

(b) Any proposed determination by the board that is 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. 1995, Ch. 555, Sec. 70. Effective January 1, 1996.)

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California Revenue and Taxation Code

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