California Revenue and Taxation Code Section 50117

CA Rev & Tax Code § 50117 (2017)  

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.

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Last modified: October 25, 2018