California CodesBusiness and Professions Code - BPCDivision 9 — Alcoholic BeveragesChapter 3 — Licenses and FeesArticle 2 — FeesSection 23329
If the department is not satisfied with a report required to be filed by Section 23327, it may make an additional assessment of license fees due based upon the facts contained in the report or upon any information within its possession, or that comes into its possession. An additional assessment may be made of the license fees for more than one period. In making an additional assessment the department may offset overpayments for periods against underpayments for other periods. The department shall give the licensee written notice of the additional assessment.
Notes
Allows the department, when dissatisfied with a required report, to assess additional license fees using facts in the report or other information it possesses. The assessment may cover more than one period, may offset overpayments against underpayments across periods, and must be communicated to the licensee by written notice; no separate assessment deadline is stated.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23329 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-3/article-2/section-23329