California Revenue and Taxation Code Section 4835

CA Rev & Tax Code § 4835 (2017)  

If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.

(Amended by Stats. 1980, Ch. 411, Sec. 45. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)

Last modified: October 25, 2018