California Revenue and Taxation Code 11427 – If the correction will increase the amount of tax due, the board …
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If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.
(Amended by Stats. 1974, Ch. 54.)
Terms Used In California Revenue and Taxation Code 11427
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20