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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 46101 Section 46101
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(a) Every person who operates a refinery in this state, a marine terminal in the state, or operates a pipeline to transport crude oil out of the state or petroleum products into the state shall register with the California Department of Tax and Fee Administration for the purposes…
Rev. & Tax. Code § 4876 Section 4876
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When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercis…
Rev. & Tax. Code § 4876.5 Section 4876.5
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When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the assessee was incorrectly valued or misclassified for any cause, then to the extent that this error caused the board to assess taxable tangible property…
Rev. & Tax. Code § 4877 Section 4877
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If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board’s decision is final. (Enacted by Stats. 1939, Ch. 154.)
