Section 40071 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 3.

. 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.