{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12288","citation":"Rev. & Tax. Code, § 12288","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 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 3.5. Retaliatory Taxes, Licenses and Fees [12281. - 12289.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-3.5"}],"history":"Added by Stats. 1961, Ch. 44.","effective":null,"html":"<p>Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.</p>","text":"Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/retaliatory-taxes-licenses-and-fees-12288","source":"California Legislative Information bulk export (pubinfo)"}