California Revenue and Taxation Code 12430 – The board may decrease or increase the amount of the deficiency …
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The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.
(Added by Stats. 1961, Ch. 740.)
Terms Used In California Revenue and Taxation Code 12430
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20