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Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 5. Overpayments and Refunds
Article 4. Cancellations
Section 55281
55281. Cancellation of determinations. (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the department.
(b) Any determination by the department that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, added subdivision letter (a), deleted "in excess of fifty thousand dollars ($50,000)" after "If any amount", deleted "to the State Board of Control" after "board shall certify", substituted "and" for ". If the State Board of Control approves, it shall" after "determination was made", and deleted "If an amount not exceeding fifty thousand dollars ($50,000) has been illegally determined, either by the person filing a return or by the board, the board, without certifying this fact to the State Board of Control, shall authorize the cancellation of the amount upon the records of the board." as the third sentence, in subdivision (a); and added subdivision (b). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; deleted "proposed" before "determination" and substituted "after" for "prior to" in subdivision (b).