{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30201","citation":"Rev. & Tax. Code, § 30201","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 2. Deficiency Determinations [30201. - 30208.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-2"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 31.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-30201","source":"California Legislative Information bulk export (pubinfo)"}