California Revenue and Taxation Code
§ 50117
RTC § 50117 Effective Oct 2, 1989Div. 2 · Part 26 · Ch. 3 · Art. 3
Statute text
View on leginfo.ca.govThe 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.
Legislative history
Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.