California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 38411.
  If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the...
• Section 38412.
  The amount of the determination, exclusive of penalties, shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the last day...
• Section 38413.
  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 38414.
  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 38415.
  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 38416.
  The board shall give to the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed...
• Section 38417.
  Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of...
• Section 38418.
  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 38419.
  If before the expiration of the time prescribed in Section 38417 for the mailing of a notice of deficiency determination the taxpayer has consented in...

Last modified: October 22, 2018