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.
Cal. Rev. & Tax. Code § 50117
Redeterminations
Known as the Underground Storage Tank Maintenance Fee Law
The act spans §§ 50101–50162 (120 sections).
Added by Stats. 1989, Ch. 1442, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.