California Revenue and Taxation Code Section 4877

CA Rev & Tax Code § 4877 (2017)  

If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board’s decision is final.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018