California Revenue and Taxation Code ARTICLE 3 - Cancellations

• Section 11596.
  If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board...
• Section 11597.
  (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to...

Last modified: October 22, 2018