Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]

  ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. )
  

CHAPTER 3. Determinations [50109 - 50120.3]

  ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. )
  

ARTICLE 3. Redeterminations [50114 - 50120]
  ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

  
50117.  

The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing.

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)