§ 12411 A duplicate copy of each tax return received by the commissioner …
§ 12412 (a) Upon receipt of the duplicate copy of the return of an …
§ 12413 (a) The board shall promptly transmit notice of its initial …
§ 12414 In making an initial assessment the board may offset an overpayment …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 4 > Article 2 - Initial Assessments