California Revenue and Taxation Code CHAPTER 3.5 - Corrections

• Section 11426.
  When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects...
• Section 11427.
  If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’...
• Section 11428.
  The date and nature of the correction shall be entered in the records of the board and a statement of the correction of the assessment...
• Section 11429.
  If the amount of the tax is increased the additional tax shall be paid to the board on or before December 10th following the levy...
• Section 11430.
  If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a penalty of 10 percent of the...

Last modified: October 22, 2018