2005 California Revenue and Taxation Code Sections 50151 Article 4. Cancellations

50151.  (a) If any amount has been illegally determined, 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.