2010 California Code
Revenue and Taxation Code
Article 1. Cancellations

12951.  (a) 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, surplus line broker, or Medi-Cal managed care plan
against which 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, surplus line broker, or
Medi-Cal managed care plan 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.
   (b) This section shall become inoperative on July 1, 2011, and, as
of January 1, 2012, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2012, deletes or
extends the dates on which it becomes inoperative and is repealed.



12951.  (a) 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 which 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.
   (b) This section shall become operative on July 1, 2011.



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.