Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Fee Collection Procedures Law
Chapter 3. Determinations
Article 2. Deficiency Determinations
55062. Limitations; deficiency determinations. 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 determination of an additional amount due shall be given within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.
History.—Ch. 1113, Stats. 1993, in effect January 1, 1994, added "or the return . . . expires later" after "have been paid" in the first sentence.