California Revenue and Taxation Code ARTICLE 3 - Deficiency Determinations

• Section 60310.
  If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be...
• Section 60311.
  The board shall give the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to...
• Section 60312.
  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 60313.
  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a...
• Section 60314.
  All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from...
• Section 60315.
  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 60316.
  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 60317.
  If before the expiration of the time prescribed in Section 60315 for the mailing of a notice of deficiency determination the taxpayer has consented in...

Last modified: October 22, 2018