California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 7. INSURANCE TAXATION |
Chapter 4. Assessment and Effect of Tax |
ARTICLE 3. Deficiency Assessments |
Section 12430.
Latest version.
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The board may decrease or increase the amount of the deficiency assessment before the deficiency assessment becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner or the board at or before the hearing.
(Added by Stats. 1961, Ch. 740.)