California Revenue and Taxation Code

§ 46354

RTC § 46354 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 3 · Art. 5

Statute text

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. Unless the penalty imposed by subdivision (d) of Section 46201 or Section 46254 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the amount of fee for the period for which the increase is asserted was due.

Legislative history

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.