Rev. & Tax. Code, § 12425 · Article 3. Deficiency Assessments

Rev. & Tax. Code, § 12425

Verbatim from the official edition

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

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.

Notes and commentary — not statutory text

History

Added by Stats. 1961, Ch. 740.

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=12425.
Text hash: sha256 24ae9efe3ed4322c529b7f63fdf249bc0f71cb8b6b505a1a62cf9eea978ab615
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, § 12425. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 12428Printed as Section 12424 or 12425

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.