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Cal. Revenue and Taxation Code § 16862

Cal. Revenue and Taxation Code § 16862

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 16862, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920386
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After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.