§ 46551
91 words·~1 min read·
/ca/revenue-and-taxation-code/46551A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the department.
(b)Any determination by the department that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.