§ 11427
41 words·~1 min read·
/ca/revenue-and-taxation-code/11427A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.