Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11314 — Estimated and Escaped Assessments

Cal. Rev. & Tax. Code § 11314

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 11314 — Estimated and Escaped Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

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.