BlackletterCalifornia law

Revenue and Taxation Code § 11427

CHAPTER 3.5. Corrections

Current as of September 28, 2026Rev. & Tax. Code, § 11427Official source ↗

Amended by Stats. 1974, Ch. 54.

If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.