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