Cal. RTC § 11596
This is the official text of Cal. RTC § 11596, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, 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. Any proposed determination 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 prior to the effective date of that determination.
Status: in_force · Read it on the official government site
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