California Revenue and Taxation Code ARTICLE 2 - Deficiency Determinations

• Section 55061.
  (a) If the board is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no...
• Section 55062.
  Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a...
• Section 55063.
  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 55064.
  If before the expiration of the time prescribed in Section 55062 for the mailing of a notice of deficiency determination the feepayer has consented in...

Last modified: October 22, 2018