{"data":{"id":"us-ca/rtc-11314","jurisdiction":"us-ca","citation":"RTC § 11314","heading":"","body":"If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","CHAPTER 2. Assessments [11251. - 11354.]","ARTICLE 4. Estimated and Escaped Assessments [11311. - 11319.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"bf82384b6f2e0fa9865ad6a5b52810bb725b185bfc2db4a6c530c35a7ac26069","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11312","next":"us-ca/rtc-11315"},"notice":"GroundRules: Original legal text. Not legal advice."}