Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 3. Deficiency Determinations

Section 41076

41076. Deficiency determination limitations. 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 a deficiency determination shall be mailed within three years after the last day of the second calendar month following the month for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the last day of the second calendar month following the month for which the amount is proposed to be determined.

History.—Added by Stats. 1976, Ch. 443, effective January 1, 1977. Stats. 1985, Ch. 591, effective January 1, 1986, added "second" after "day of the" in the first sentence and added "second" after "day of the" in the second sentence. Stats. 1996, Ch. 432, in effect January 1, 1997, substituted "month" for "quarterly period" after "month following the" in the first sentence.