2005 California Revenue and Taxation Code Sections 8191 Article 5. Cancellations

8191.  If the board determines that any amount has been illegally
determined to be due from any person either by the person filing the
return or by the board, the board shall set forth that fact in its
records, 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 and the Controller.  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.