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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 3. Deficiency Determinations 41070-41078

§ 41070

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession, one or more deficiency determinations may be made of the amount payable for one or for more than one period.

(Amended by Stats. 1980, Ch. 676, Sec. 297.)

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California Revenue and Taxation Code

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