{"data":{"id":"us-ca/rtc-11427","jurisdiction":"us-ca","citation":"RTC § 11427","heading":"","body":"If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","CHAPTER 3.5. Corrections [11426. - 11430.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3ad0332976e5b040581b07bade9f8eb4b068d761d7d1d7c176e966385ad4f1ab","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11426","next":"us-ca/rtc-11428"},"notice":"GroundRules: Original legal text. Not legal advice."}