Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 5. Overpayments and Refunds
Article 3. Cancellations
11596. Cancellation of illegal assessments. If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
History.—Added by Stats. 1987, Ch. 498, in effect January 1, 1988. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "in excess of fifteen thousand dollars ($15,000)" after "penalty and interest", substituted ", certify" for "and shall certify to the State Board of Control" after "in its records", and substituted ", and" for ". If the State Board of Control approves, it shall" after "determination was made" in the first sentence; deleted former second sentence which read, "If an amount not exceeding fifteen thousand dollars ($15,000) has been illegally determined either by the person filing a return or by the board, the board without certifying this fact to the State Board of Control shall authorize the cancellation of the amount upon the records of the board."; and added a new second sentence. Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "fifty" for "fifteen" after "excess of" and substituted "($50,000)" for "($15,000)" after "thousand dollars" in the second sentence of the first paragraph.