Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 2. Deficiency Determinations

Section 30201

30201. Basis of deficiency determination. 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.

History.—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or return" after "report".