{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50117","citation":"Rev. & Tax. Code, § 50117","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 3. Determinations [50109. - 50120.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-3"},{"name":"ARTICLE 3. Redeterminations [50114. - 50120.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-3/article-3"}],"history":"Added by Stats. 1989, Ch. 1442, Sec. 6.   Effective October 2, 1989.","effective":"1989-10-02","html":"<p>The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing.</p>","text":"The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-50117","source":"California Legislative Information bulk export (pubinfo)"}