California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

  • Section 30201.
    If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon...
  • Section 30202.
    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 30203.
    In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest...
  • Section 30204.
    If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the...
  • Section 30205.
    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 30206.
    The board shall give the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to...
  • Section 30207.
    Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination...
  • Section 30207.1.
    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 30208.
    If before the expiration of the time prescribed in Section 30207 for the mailing of a notice of deficiency determination the taxpayer has consented in...

Last modified: October 22, 2018