2005 California Revenue and Taxation Code Sections 30421 Article 4. Cancellations

30421.  If any amount has been illegally determined, the board 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 board.  Any proposed determination 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 prior to the effective date of
that determination.