Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Tax on Insurers Law

Chapter 7. Cancellations and Refunds*

Article 1. Cancellations¹

Section 12952

12952. Commissioner to notify board. If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.

History.—Stats. 1961, p. 1990, operative January 1, 1962, amended and renumbered former Section 12952 pertaining to the cancellation of an illegal assessment as Section 12951 and added the new Section 12952.

* Stats. 1961, p. 1990, operative January 1, 1962, amended the title of Chapter 7 from "corrections" to "cancellations and refunds".

¹ Stats. 1961, p. 1990, operative January 1, 1962, amended the title of Article 1 from "generally" to "cancellations".