ARTICLE 3. Cancellations

Article 3 added by Stats. 1941, Ch. 41.

§§ 11596–11597 · 2 sections

• § 11596 If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth…
• § 11597 (a) Any penalty provided for in Section 11341, 11354, 11405, or 11430 may be canceled by the board upon a finding that (1) the failure to make a timely payment…