§ 15801. Deficiency Determination, Generally.

Source: https://govt.westlaw.com/calregs/Document/IEACC7F634C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In the event the tax paid is less than the tax due, as disclosed upon the Controller's examination of all information available to him, the Controller shall issue a determination for the deficiency.

Note: Reference: Section 15801, Revenue and Taxation Code.