Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 8. Overpayments and Refunds [32401 - 32440]
( Chapter 8 added by Stats. 1955, Ch. 1842. ) ARTICLE 4. Cancellations [32440- 32440.]
( Article 4 added by Stats. 1955, Ch. 1842. ) 32440.
If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and shall authorize the cancellation of the amount upon the records of the board. Any cancellation by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.
(Amended by Stats. 2023, Ch. 511, Sec. 10. (SB 889) Effective January 1, 2024.)