California Revenue and Taxation Code ARTICLE 3 - Deficiency Determinations

• Section 40071.
  If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state...
• Section 40072.
  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 40073.
  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 40074.
  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 40075.
  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 40076.
  The board shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be placed in a...
• Section 40077.
  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 40078.
  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 40079.
  If, before the expiration of the time prescribed in Section 40077 for the mailing of a notice of deficiency determination, the taxpayer has consented in...

Last modified: October 22, 2018