{"data":{"id":"us-ca/rtc-12425","jurisdiction":"us-ca","citation":"RTC § 12425","heading":"","body":"One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year.","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":"24ae9efe3ed4322c529b7f63fdf249bc0f71cb8b6b505a1a62cf9eea978ab615","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12424","next":"us-ca/rtc-12426"},"notice":"GroundRules: Original legal text. Not legal advice."}