{"data":{"id":"us-ca/rtc-12424","jurisdiction":"us-ca","citation":"RTC § 12424","heading":"","body":"The board shall make a deficiency assessment on the basis of a proposal submitted to it by the commissioner pursuant to Section 12422 or 12423.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]","ARTICLE 3. Deficiency Assessments [12421. - 12435.]"],"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":"35828bf1caad4923c852be18820bff734edd648b79da4248c8f802574d9fc067","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12423","next":"us-ca/rtc-12425"},"notice":"GroundRules: Original legal text. Not legal advice."}