California · Revenue and Taxation Code - RTC
RTC §4835: If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
What this law says, in plain English
A board of supervisors must consent before correcting tax records if the correction would reduce unpaid taxes owed.
Read the full statutory text
If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
Verify at the official source: California legislative text
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