Rev. & Tax. Code, § 43304 · Article 4. Redeterminations
Rev. & Tax. Code, § 43304
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration at or before the hearing. Unless the penalty imposed by subdivision (c) of Section 43201 or subdivision (c) of Section 43201.01 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 72, Sec. 60. (SB 156) Effective July 2, 2024.
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§ionNum=43304.
- Text hash
- sha256 55641e94e869cd6d7d18705024082143c968c09da6613e396204b9f1113c1251
- 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
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