Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 4. Cancellations
45801. Cancellation of determination. If any amount has been illegally determined, either by the person filing the return or by the board, the board shall 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 fifteen thousand dollars ($15,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
History.—Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "in excess of fifteen thousand dollars ($15,000)" after "If any amount"; deleted "to the State Board of Control" after "board shall certify"; substituted ", and" for ". If the State Board of Control approves, it shall" after "determination was made"; and substituted "Any proposed determination … of that determination." for "If an amount not exceeding fifteen thousand dollars ($15,000) has been illegally determined, either by the person filing a return or by the board, the board without certifying this fact to the State Board of Control, shall authorize the cancellation of the amount upon the records of the board."