California Revenue and Taxation Code
§ 12952
RTC § 12952Div. 2 · Part 7 · Ch. 7 · Art. 1
Statute text
View on leginfo.ca.govIf the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.
Legislative history
Added by Stats. 1961, Ch. 740.