Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8776 — Deficiency Determinations
Cal. Rev. & Tax. Code § 8776
- 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 return filed, 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. When a business is discontinued…
Citator
Cal. Rev. & Tax. Code § 8776 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
If the board is dissatisfied with the return filed, 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. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 8782, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.