California Statutes
§ 32440. — 32440. (Amended by Stats. 2023, Ch. 511, Sec. 10.)
California § 32440.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 8.CHAPTER 8. Overpayments and Refunds
Art. 4.ARTICLE 4. Cancellations
This text of California § 32440. (32440. (Amended by Stats. 2023, Ch. 511, Sec. 10.)) 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 § 32440. (2026).
Text
If any amount has been illegally determined, either by the person filing the return or by the board, 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 shall authorize the cancellation of the amount upon the records of the board. Any cancellation 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 after the effective date of that determination.
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Legislative History
Amended by Stats. 2023, Ch. 511, Sec. 10. (SB 889) Effective January 1, 2024.
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Bluebook (online)
California § 32440., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32440..