California Statutes
§ 30201. — 30201. (Amended by Stats. 1989, Ch. 634, Sec. 31.)
California § 30201.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 30201. (30201. (Amended by Stats. 1989, Ch. 634, Sec. 31.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30201. (2026).
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.
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Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 31. Effective September 21, 1989.
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Bluebook (online)
California § 30201., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30201..