Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Alcoholic Beverage Tax Law

CHAPTER 6. DETERMINATIONS

Article 4. Redeterminations

Section 32303

32303. 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 Unless the 25 percent penalty imposed by Section 32271 or Section 32291 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was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.

History.—Added by Stats. 1967, p. 2329, in effect November 8, 1967, formerly part of Section 32301. Stats. 1969, p. 895, in effect November 10, 1969, revised the first sentence and added the second sentence.