2010 California Code
Revenue and Taxation Code
Article 4. Cancellations

43491.  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. 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.