Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Emergency Telephone Users Surcharge Law


Article 5. Redeterminations

Section 41088

41088. Decrease or increase of determination. 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 Unless the penalty imposed by Section 41074 or Section 41080 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the last day of the second calendar month following the month for which the increase is asserted.

History.—Added by Stats. 1976, Ch. 443, effective January 1, 1977. Stats. 1985, Ch. 591, effective January 1, 1986, added "second" after "day of the" in second sentence. Stats. 1996, Ch. 432, in effect January 1, 1997, substituted "month" for "quarterly period" after "month following the" in the second sentence.