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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 5. Overpayments and Refunds
Article 4. Cancellations
Section 43491
43491. Cancellation of determination. If any amount has been illegally determined, either by the person filing the return or by the California Department of Tax and Fee Administration, the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration. Any determination by the California Department of Tax and Fee Administration pursuant to this section with respect to an amount 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—Added by Stats. 1981, Ch. 756, effective September 25, 1981. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen" for "five" and "($15,000)" for "($5,000)" in the first sentence of the section, substituted "fifteen" for "five" and "($15,000)" for "($5,000)" in the last sentence of the section. Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" in the first and third sentences. Stats. 1994, Ch. 726, in effect September 22, 1994, 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 substituted "Any proposed determination … of that determination." for "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." wStats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "California Department of Tax and Fee Administration" for "board" throughout the section; deleted "proposed" before "determination" and substituted "after" for "prior to" before "the effective" in the second sentence.