Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 3. Deficiency Determinations
40071. Deficiency determinations. 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.