Section 12425.

Cal. Revenue and Taxation Code - RTC § 12425.
in effect
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One or more deficiency assessments may be proposed or made for the amount of tax due for one or for more than one calendar year.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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