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BTLG Table of Contents > Emergency Telephone Users Surcharge Act > Chapter 4 > Section 41070

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 3. Deficiency Determinations

Section 41070

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41070. Deficiency determinations. If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession, one or more deficiency determinations may be made of the amounts payable for one or for more than one period.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "If the" and substituted ", one" for ". One" before "or more deficiency". Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" throughout and substituted "amounts" for "amount" before "payable for".