Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Use Fuel Tax Law


Article 2. Deficiency Determinations

Section 8776

8776. Power of board in determinations. If the board is dissatisfied with the return filed, it may compute and determine the amount to be paid upon the basis of any information available to it. One or more deficiency determinations may be made of the amount of tax due for one or for more than one month. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 8782, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.

History.—Stats. 1957, p. 3770, in effect September 11, 1957, added third sentence. Stats. 1963, p. 1436, in effect September 20, 1963, substituted "return" for "report."