{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11427","citation":"Rev. & Tax. Code, § 11427","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 3.5. Corrections [11426. - 11430.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-3.5"}],"history":"Amended by Stats. 1974, Ch. 54.","effective":null,"html":"<p>If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.</p>","text":"If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/corrections-11427","source":"California Legislative Information bulk export (pubinfo)"}