Cal. Code Regs. tit. 18 § 15801
Current through Register 2024 Notice Reg. No. 44, November 1, 2024
In the event the tax paid is less than the tax due, as disclosed upon the Controller's examination of all information available to him, the Controller shall issue a determination for the deficiency.
NOTE: Reference: Section 15801, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15801