California Statutes
§ 30266. — 30266. (Added by Stats. 1996, Ch. 1087, Sec. 43.)
California § 30266.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 4.CHAPTER 4. Determinations
Art. 5.ARTICLE 5. Redeterminations
This text of California § 30266. (30266. (Added by Stats. 1996, Ch. 1087, Sec. 43.)) 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 § 30266. (2026).
Text
The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if a claim for increase is asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 30205 or 30224 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the return for the period for which the increase is asserted is due.
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Legislative History
Added by Stats. 1996, Ch. 1087, Sec. 43. Effective January 1, 1997.
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Bluebook (online)
California § 30266., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30266..