SECTIONS 40121 - California Statutes

REVENUE AND TAXATION CODE

SECTION 40121

40121. If any amount has been illegally determined either by the
person filing the return or by the board, the board 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 board. Any proposed determination by the
board 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 prior to the effective date of that
determination.