California Revenue and Taxation Code ARTICLE 3 - Deficiency Determinations

• Section 41070.
  If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid upon the basis...
• Section 41071.
  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 41072.
  In making a determination the board may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against...
• Section 41073.
  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 41074.
  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 41075.
  The board shall give to the service supplier or service user written notice of its determination. The notice shall be placed in a sealed envelope...
• Section 41076.
  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 41077.
  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 41078.
  If before the expiration of the time prescribed in Section 41076 for the mailing of a notice of deficiency determination, the taxpayer has consented in...

Last modified: October 22, 2018