{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12430","citation":"Rev. & Tax. Code, § 12430","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 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4"},{"name":"ARTICLE 3. Deficiency Assessments [12421. - 12435.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4/article-3"}],"history":"Added by Stats. 1961, Ch. 740.","effective":null,"html":"<p>The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.</p>","text":"The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-assessments-12430","source":"California Legislative Information bulk export (pubinfo)"}