Revenue and Taxation Code section 12430

The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.

Source: Section 12430, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12430. (updated Jan. 1, 1961; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 12430's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12430

Original Source: Section 12430, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12430. (last accessed May 12, 2025).