BlackletterCalifornia law

Revenue and Taxation Code § 50117

ARTICLE 3. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 50117Official source ↗

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

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.