DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 2. Deficiency Determinations 30201-30208

§ 30201

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Amended by Stats. 1989, Ch. 634, Sec. 31. Effective September 21, 1989.)

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California Revenue and Taxation Code

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