California Revenue and Taxation Code

§ 11427

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 11427Div. 2 · Part 6 · Ch. 3.5

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1974, Ch. 54.