California § 9196. 9196. (Amended by Stats. 2022, Ch. 474, Sec. 23.)

California Statutes

§ 9196. — 9196. (Amended by Stats. 2022, Ch. 474, Sec. 23.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 6. CHAPTER 6. Overpayments and Refunds·Art. 3. ARTICLE 3. Cancellations

If any amount has been illegally determined either by the person filing the return or by the department, the department 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 department. Any determination by the department 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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If any amount has been illegally determined either by the person filing the return or by the department, the department 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 department. Any determination by the department 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.

California § 9196. (9196. (Amended by Stats. 2022, Ch. 474, Sec. 23.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 2022, Ch. 474, Sec. 23. (SB 1496) Effective January 1, 2023.

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