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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 3. Deficiency Assessments 12421-12435

§ 12425

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

One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year.

(Added by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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