Rev. & Tax. Code, § 60581 · Article 5. Cancellations
Rev. & Tax. Code, § 60581
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records and certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made.
For any amount exceeding fifty thousand dollars ($50,000), the department’s determination under this section shall be available as a public record for at least 10 days after the effective date of the determination.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 474, Sec. 115. (SB 1496) Effective January 1, 2023.
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=60581.
- Text hash
- sha256 79970fda4893c50f2c93ddfa89c68793fda43f3dcac689e8af67a94b369c2cdb
- 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.