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§ 15801. Deficiency Determination, Generally.

18 CA ADC § 15801Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 7. Determination of Tax
18 CCR § 15801
§ 15801. Deficiency Determination, Generally.
Currentness
In the event the tax paid is less than the tax due, as disclosed upon the Controller's examination of all information available to him, the Controller shall issue a determination for the deficiency.
Note: Reference: Section 15801, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15801, 18 CA ADC § 15801
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