Rev. & Tax. Code, § 12430 · Article 3. Deficiency Assessments

Rev. & Tax. Code, § 12430

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1961, Ch. 740.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=12430.
Text hash: sha256 40dc30c0ccca1b647039967f07ade4e3b1abe88405630d1fbe3612b2144eed16
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 12430. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 12432Printed as Section 12430 or 12431

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.