California § 8776. 8776. (Amended by Stats. 1963, Ch. 556.)

California Statutes

§ 8776. — 8776. (Amended by Stats. 1963, Ch. 556.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 4. CHAPTER 4. Determinations·Art. 2. ARTICLE 2. Deficiency Determinations

If the board is dissatisfied with the return filed, 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. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 8782, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.

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If the board is dissatisfied with the return filed, 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. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 8782, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.

California § 8776. (8776. (Amended by Stats. 1963, Ch. 556.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1963, Ch. 556.

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Legislative History