Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 3. Redeterminations

Section 50117

50117. 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.