Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12952 — Cancellations
Cal. Rev. & Tax. Code § 12952
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.
Citator
Cal. Rev. & Tax. Code § 12952 — Cancellations is in force in the current edition of the Code, and nothing recorded condemns it.
If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.