{"data":{"id":"us-ca/rtc-30201","jurisdiction":"us-ca","citation":"RTC § 30201","heading":"","body":"If the board is dissatisfied with the report or return filed by any person, 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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 2. Deficiency Determinations [30201. - 30208.]"],"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":"0d52d054c1f5063737d7658b43ec201758574bd86e2212ebecaf149b94f47b0b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30193","next":"us-ca/rtc-30202"},"notice":"GroundRules: Original legal text. Not legal advice."}