Rev. & Tax. Code, § 50117 · Article 3. Redeterminations

Rev. & Tax. Code, § 50117

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 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.

Notes and commentary — not statutory text

History

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

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=50117.
Text hash: sha256 9a75a0ecd00844f5ddf2303c7e1d4d6970d8374ceb28f428a8d58ecf01a7bf76
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

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.