2005 California Revenue and Taxation Code Sections 32440 Article 4. Cancellations

32440.  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
proposed 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 prior to
the effective date of that determination.