ARTICLE 1. Cancellations

Heading of Article 1 amended by Stats. 1961, Ch. 740.

§§ 12951–12952 · 2 sections

• § 12951 (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in excess of…
• § 12952 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…