§ 12952
44 words·~1 min read·
/ca/revenue-and-taxation-code/12952A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 fact, together with a statement of any information he may have concerning the correctness of the assessment.