California Statutes
§ 30201. — 30201. (Amended by Stats. 1989, Ch. 634, Sec. 31.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 4. CHAPTER 4. Determinations·Art. 2. ARTICLE 2. Deficiency Determinations
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.
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California § 30201. (30201. (Amended by Stats. 1989, Ch. 634, Sec. 31.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 31. Effective September 21, 1989.