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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 2. Assessments 11251-11354›ARTICLE 4. Estimated and Escaped Assessments 11311-11319

§ 11314

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

If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.

(Added by Stats. 1941, Ch. 41.)

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California Revenue and Taxation Code

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