Home › California › CA RTC › … Division 2 — Other Taxes › Part 6 — Private Railroad Car Tax › Chapter 2 — Assessments › Article 4 — Estimated and Escaped Assessments › Cal. Rev. & Tax. Code § 11314
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 11314
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.
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