California Revenue and Taxation Code 11426 – When it can be determined by any report or from any papers of the …
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When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors of the board in assessing private railroad cars may be corrected by the board under this chapter at any time within four years after the assessment was made.
(Amended by Stats. 1978, Ch. 1209.)
Terms Used In California Revenue and Taxation Code 11426
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20