Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12430 — Deficiency Assessments
Cal. Rev. & Tax. Code § 12430
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 12430 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
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.