California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 46201.
  (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute...
• Section 46202.
  The board shall give to the feepayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed...
• Section 46203.
  Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of...
• Section 46204.
  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 46205.
  If before the expiration of the time prescribed in Section 46203 for the mailing of a notice of deficiency determination the feepayer has consented in...

Last modified: October 22, 2018