California Revenue and Taxation Code

§ 30201

RTC § 30201 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 4 · Art. 2

Statute text

If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any information available to it. One or more deficiency determinations may be made of the amount of tax due for one or for more than one month.

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 31. Effective September 21, 1989.