California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 7 - Determination of Tax
Section 15801 - Deficiency Determination, Generally
Universal Citation: 18 CA Code of Regs 15801
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
In the event the tax paid is less than the tax due, as disclosed upon the Controller's examination of all information available to him, the Controller shall issue a determination for the deficiency.
NOTE: Reference: Section 15801, Revenue and Taxation Code.
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