Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 3. Redeterminations

Section 45304

45304. 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Unless the 25-percent penalty imposed by subdivision (c) of Section 45201 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the amount of fee for the period for which the increase is asserted was due.

History.—Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, added hyphen after "25" and before "percent" in last sentence.