Section 12288.

Cal. Revenue and Taxation Code - RTC § 12288.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Deficiency assessments for retaliatory taxes may be made in the same manner as is provided by this part for other deficiency assessments.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements