California § 60310 - If the board is not satisfied with the return made by any person, it may make a d

Full text of California Public Contract Code - PCC § 60310 — If the board is not satisfied with the return made by any person, it may make a d, with citation guidance and answers to common questions.

§ 60310. If the board is not satisfied with the return made by any person, it may make a d

If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be paid by the person based upon information contained in the return or upon any information in the possession of the board. The board may make a determination for more than one period and may make one or more determinations for the same period. When a business is discontinued, a determination may be made at any time thereafter within the period specified in Section 60315, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 60310

What does Public Contract Code - PCC § 60310 cover?

Section 60310 ("If the board is not satisfied with the return made by any person, it may make a d") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 60310?

A common citation format is "Public Contract Code - PCC § 60310" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 60310 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.