2005 California Revenue and Taxation Code Sections 46551 Article 4. Cancellations

46551.  (a) 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 authorize the
cancellation of the amount upon the records of the board.
   (b) Any proposed determination by the board that is 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.