Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations
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".