Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
170.0000 Collection of Tax by Board
Annotation 170.0030
(a) In General
170.0030 Notice of Determination-Taxpayer Incorrectly Named. A determination issued to the correct business entity is a valid determination. If, during any Appeals conference, the Appeals attorney discovers that the entity has been incorrectly named, the officer can substitute the correct name for the incorrect designation. The attorney is authorized the power to correct clerical errors in his/her decision and recommendation and designate the responsible entity pursuant to Russ v. Smith (1968) 264 Cal.App.2d 385. 7/21/93.