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Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 3. Determinations
Article 3. Redeterminations
Section 50117
50117. Decrease or increase of determination. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing.