California Revenue and Taxation Code
§ 4986
RTC § 4986 Effective Jan 1, 2005Div. 1 · Part 9 · Ch. 4 · Art. 1
Statute text
View on leginfo.ca.gov(a)All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it was levied or charged:
(1)More than once.
(2)Erroneously or illegally.
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Legislative history
Amended by Stats. 2004, Ch. 407, Sec. 12. Effective January 1, 2005.