California Code
CHAPTER 4 - Assessment and Effect of Tax
ARTICLE 2 - Initial Assessments

Section 12411. - 12411. A duplicate copy of each tax return received by...

Section 12412. - 12412. (a) Upon receipt of the duplicate copy of the...

Section 12413. - 12413. (a) The board shall promptly transmit notice of its...

Section 12414. - 12414. In making an initial assessment the board may offset...