California Statutes
§ 12430. — 12430. (Added by Stats. 1961, Ch. 740.)
California § 12430.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 4.CHAPTER 4. Assessment and Effect of Tax
Art. 3.ARTICLE 3. Deficiency Assessments
This text of California § 12430. (12430. (Added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12430. (2026).
Text
The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.
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Legislative History
Added by Stats. 1961, Ch. 740.
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Bluebook (online)
California § 12430., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12430..