California Revenue and Taxation Code

§ 45801

RTC § 45801 Effective Jan 1, 2023Div. 2 · Part 23 · Ch. 5 · Art. 4

Statute text

If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.

Legislative history

Amended by Stats. 2022, Ch. 474, Sec. 79. (SB 1496) Effective January 1, 2023.