Cal. Revenue and Taxation Code - RTC § 43491. Section 43491.
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.