California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 32271.
  If the board is dissatisfied with the return or returns filed or amount of tax paid to the state by any taxpayer, it may compute...
• Section 32272.
  Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice...
• Section 32272.1.
  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 32273.
  If before the expiration of the time prescribed in Section 32272 for the mailing of a notice of deficiency determination the taxpayer has consented in...

Last modified: October 22, 2018