§ 12430
44 words·~1 min read·
/ca/revenue-and-taxation-code/12430A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.