Revenue and Taxation Code section 40071

If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount payable for one or for more than one period.

Source: Section 40071, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=40071.­ (updated Jan. 1, 1974; accessed Jun. 18, 2026).

Green check means up to date. Up to date

Verified:
Jun. 18, 2026

§ 40071's source at ca​.gov