Cal. Revenue and Taxation Code § 8191
Cal. Revenue and Taxation Code § 8191
California · California Revenue and Taxation Code · Status: effective · Effective 2023-01-01
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- Citation
- Cal. Revenue and Taxation Code § 8191, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919403
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Full text
If the department determines that any amount has been illegally determined to be due from any person either by the person filing the return or by the department, the department shall set forth that fact in its records, 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 and the Controller. Any determination by the department pursuant to this section with respect to an amount 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.