California Revenue and Taxation Code

§ 12430

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

RTC § 12430Div. 2 · Part 7 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov

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

Legislative history

Added by Stats. 1961, Ch. 740.