If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.
Cal. Rev. & Tax. Code § 11314
Estimated and Escaped Assessments
Added by Stats. 1941, Ch. 41.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.