Rev. & Tax. Code, § 11314 · Article 4. Estimated and Escaped Assessments

Rev. & Tax. Code, § 11314

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1941, Ch. 41.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=11314.
Text hash: sha256 bf82384b6f2e0fa9865ad6a5b52810bb725b185bfc2db4a6c530c35a7ac26069
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 11314. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 11316Printed as Section 11311, 11314, or 11315

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.