Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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 5. Overpayments and Refunds [50139 - 50151]

  ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

ARTICLE 4. Cancellations [50151- 50151.]
  ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. )

50151.
  

(a) If any amount has been illegally determined, 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 authorize the cancellation of the amount upon the records of the board.

(b) Any proposed determination by the board that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.

(Amended by Stats. 1995, Ch. 555, Sec. 66. Effective January 1, 1996.)

RTCRevenue and Taxation Code - RTC4