CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]

Cal. Revenue and Taxation Code - RTC 4.

in effect

Contents

article1.. ARTICLE 1. Tax Returns and Initial Payments [12301. - 12307.]article2.. ARTICLE 2. Initial Assessments [12411. - 12414.]article3.. ARTICLE 3. Deficiency Assessments [12421. - 12435.]article4.. ARTICLE 4. Effect of Tax [12491. - 12495.]

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026