Section 4877.

Cal. Revenue and Taxation Code - RTC § 4877.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements