California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 43201.
  (a) If the board is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or if...
• Section 43202.
  (a) Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a...
• Section 43203.
  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
• Section 43204.
  If before the expiration of the time prescribed in Section 43202 for the mailing of a notice of deficiency determination the taxpayer has consented in...

Last modified: October 22, 2018