Determination of deficiency.
San José Municipal Code § 4.59.140
in effect4.59.140 - Determination of deficiency.
If on the basis of such information as the Director receives pursuant to Section 4.59.130 and/or on the basis of such other relevant information that comes into his or her possession, the Director determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, the Director may recompute the tax due on the basis of such information.
If the declaration required by Section 4.59.130 is not submitted, the Director may make an estimate of the value of the consideration for the property transferred and determine the amount of tax to be paid on the basis of any information in his or her possession or that may come into his or her possession.
One or more deficiency determinations may be made of the amount due with respect to any transfer.
(Res. 79325.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.59REPRTRTA_4.59.140DEDEFetched: 11/1/2026