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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 12425
12425. More than one deficiency assessment. 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.
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".