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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 3. Determinations 50109-50120.3›ARTICLE 3. Redeterminations 50114-50120

§ 50117

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

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

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

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California Revenue and Taxation Code

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