Section 30201 Of Article 2. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 4. >> Article 2.

. If the board is dissatisfied with the report or return filed by any person, 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.