2005 California Revenue and Taxation Code Sections 12951-12952 Article 1. Cancellations

12951.  If any amount has been illegally assessed, the board shall
set forth that fact in its records, certify the amount determined to
be assessed in excess of the amount legally assessed and the insurer
or surplus line broker against whom the assessment was made, and
authorize the cancellation of the amount upon the records of the
Controller and the board.  The board shall mail a notice to the
insurer or surplus line broker of any cancellation authorized.  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.
12952.  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.