Cal. Revenue and Taxation Code § 41076
Cal. Revenue and Taxation Code § 41076
California · California Revenue and Taxation Code · Status: effective · Effective 2025-01-01
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- Citation
- Cal. Revenue and Taxation Code § 41076, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923367
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Full text
Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined.