California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 50113.
  (a) If the board is dissatisfied with the report filed or the amount of fee paid to the board under this part by any fee payer,...
• Section 50113.1.
  Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a...
• Section 50113.2.
  If, before the expiration of the time prescribed in Section 50113.1 for the mailing of a notice of deficiency determination, the fee payer has consented...

Last modified: October 22, 2018