Cal. Revenue and Taxation Code § 7711.5
Cal. Revenue and Taxation Code § 7711.5
California · California Revenue and Taxation Code · Status: effective · Effective 2001-01-01
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- Citation
- Cal. Revenue and Taxation Code § 7711.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919306
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Full text
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. Unless the penalty imposed by Section 7662, Section 7673, or Section 7726 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due.