Cal. Revenue and Taxation Code § 8776
Cal. Revenue and Taxation Code § 8776
California · California Revenue and Taxation Code · Status: effective
Cite this
- Citation
- Cal. Revenue and Taxation Code § 8776, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919565
- Permanent ID
ys:prov:919565@1- SHA-256
8543cab559e8eae97e8326da072dd1bca3bcd9ca11b7cea2f4b232cf2a0debd4
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.