California Codes > Revenue and Taxation Code > Division 2 > Part 26 > Chapter 5 > Article 4 – Cancellations
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| § 50151 | (a) If any amount has been illegally determined, the department … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 26 > Chapter 5 > Article 4 - Cancellations
- 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
- Personal property: All property that is not real property.