Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Cigarette and Tobacco Products Tax Law
CHAPTER 4. DETERMINATIONS.
Article 2. Deficiency Determinations
30207. Statute of limitation. Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be given within three years after the 25th day of the month following the month for which the amount should have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be mailed within eight years after the date the report or return was due.
History.—Stats. 1968, p. 1102, in effect November 13, 1968, substituted "25th day . . . for which" for "date when". Stats. 1993, Ch. 1113, in effect January 1, 1994, added "or return" following "report"; and substituted "paid or the report . . . return was due" for "reported" at the end of the section.