California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 7 > Article 1 – Cancellations
Current as of: 2024 | Check for updates
|
Other versions
| § 12951 | (a) If any amount has been illegally assessed, the board shall … |
| § 12952 | If the commissioner discovers an amount assessed by the board which … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 7 > Article 1 - Cancellations
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Insurer: as used in this part includes each of the following:
California Revenue and Taxation Code 12003