California Revenue and Taxation Code Section 12952

CA Rev & Tax Code § 12952 (2017)  

If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.

(Added by Stats. 1961, Ch. 740.)

Last modified: October 25, 2018