{"data":{"id":"us-ca/rtc-12952","jurisdiction":"us-ca","citation":"RTC § 12952","heading":"","body":"If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 7. Cancellations and Refunds [12951. - 12984.]","ARTICLE 1. Cancellations [12951. - 12952.]"],"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":"564e7ef448ce6c38489b59ce84712bdf00b9b5b6cf5ce52c5f6575eab11c42a9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12951","next":"us-ca/rtc-12977"},"notice":"GroundRules: Original legal text. Not legal advice."}