§ 41070
71 words·~1 min read·
/ca/revenue-and-taxation-code/41070A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession, one or more deficiency determinations may be made of the amounts payable for one or for more than one period.