California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 6481.
  If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be...
• Section 6482.
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• Section 6483.
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• Section 6484.
  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
• Section 6485.
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or...
• Section 6485.1.
  Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes...
• Section 6486.
  The board shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The notice shall be...
• Section 6487.
  (a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud,...
• Section 6487.05.
  (a) Notwithstanding Section 6487, the period during which a deficiency determination may be mailed to a qualifying retailer is limited to three years after the last...
• Section 6487.06.
  (a) Notwithstanding Section 6487, the period during which a deficiency determination may be mailed to a qualifying purchaser is limited to three years after the last...
• Section 6487.1.
  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 6487.2.
  (a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the board’s...
• Section 6487.3.
  (a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part...
• Section 6488.
  If before the expiration of the time prescribed in Section 6487 for the mailing of a notice of deficiency determination the taxpayer has consented in...

Last modified: October 22, 2018