{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12952","citation":"Rev. & Tax. Code, § 12952","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 7. Cancellations and Refunds [12951. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7"},{"name":"ARTICLE 1. Cancellations [12951. - 12952.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7/article-1"}],"history":"Added by Stats. 1961, Ch. 740.","effective":null,"html":"<p>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 of such fact, together with a statement of any information he may have concerning the correctness of the assessment.</p>","text":"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 of such fact, together with a statement of any information he may have concerning the correctness of the assessment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cancellations-12952","source":"California Legislative Information bulk export (pubinfo)"}