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2023 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 5 - Overpayments and Refunds
ARTICLE 4 - Cancellations
Section 45801.
Universal Citation:
CA Rev & Tax Code § 45801 (2023)
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45801. If any amount has been illegally determined, either by the person filing the return or by the department, the department 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 department. Any determination by the department 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 after the effective date of that determination.
(Amended by Stats. 2022, Ch. 474, Sec. 79. (SB 1496) Effective January 1, 2023.)
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