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DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 3.5. Corrections 11426-11430

§ 11427

California Revenue and Taxation Code · 2020-11 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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California Revenue and Taxation Code

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