California Revenue and Taxation Code 11314 – If the board is dissatisfied with the report filed by any person, it …
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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.
(Added by Stats. 1941, Ch. 41.)
Terms Used In California Revenue and Taxation Code 11314
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19