{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11314","citation":"Rev. & Tax. Code, § 11314","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 2. Assessments [11251. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2"},{"name":"ARTICLE 4. Estimated and Escaped Assessments [11311. - 11319.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2/article-4"}],"history":"Added by Stats. 1941, Ch. 41.","effective":null,"html":"<p>If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.</p>","text":"If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/estimated-and-escaped-assessments-11314","source":"California Legislative Information bulk export (pubinfo)"}