California Revenue and Taxation Code ARTICLE 1 - Cancellations

• Section 12951.
  (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in...
• Section 12952.
  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...

Last modified: October 22, 2018