California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 5 > Article 2 – Cancellations
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| § 40121 | If any amount has been illegally determined either by the person … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 5 > Article 2 - Cancellations
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19