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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 4. Assessment and Effect of Tax*
Article 3. Deficiency Assessments
Section 12424
12424. Board to assess deficiency. The board shall make a deficiency assessment on the basis of a proposal submitted to it by the commissioner pursuant to Section 12422 or 12423.
History—Added by Stats. 1961, p. 1986, operative January 1, 1962.
* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".