§ 8776
100 words·~1 min read·
/ca/revenue-and-taxation-code/8776A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.