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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX
CHAPTER 4 - Determinations
ARTICLE 2 - Deficiency Determinations
Section 30201.
Universal Citation:
CA Rev & Tax Code § 30201 (2025)
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30201. 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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