2005 California Revenue and Taxation Code Sections 60581 Article 5. Cancellations

60581.  If any amount has been illegally determined either by the
person filing the return or by the board, the board shall set forth
that fact in its records and certify the amount determined to be in
excess of the amount legally due and the person against whom the
determination was made.
   For any amount exceeding fifty thousand dollars ($50,000), the
board's proposed determination under this section shall be available
as a public record for at least 10 days prior to the effective date
of the determination.