2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 5 - Overpayments and Refunds
ARTICLE 4 - Cancellations
Section 45801
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 fifteen thousand dollars ($15,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
(Amended by Stats. 1994, Ch. 726, Sec. 52. Effective September 22, 1994.)
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