There is a newer version
of
this Section
2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 6 - Determinations
ARTICLE 4 - Redeterminations
Section 32303.
Universal Citation: CA Rev & Tax Code § 32303 (2017)
32303.
The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 32271 or Section 32291 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due.
(Amended by Stats. 1969, Ch. 368.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
