California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 45201.
  (a) If the board is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or...
• Section 45202.
  Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report...
• Section 45203.
  If, before the expiration of the time prescribed in Section 45202 for the mailing of a notice of deficiency determination, the fee payer has consented...

Last modified: October 22, 2018