Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

California Tire Fee

Chapter 17. California Tire Recycling Act

Article 5. Financial Provisions

Section 42887

42887. Limitations; deficiency determination; failure to file return. Except in the case of fraud, intent to evade this chapter or rules and regulations adopted to implement this chapter, or failure to file a return, the notice of a deficiency determination shall be mailed within three years after the amount that is proposed to be determined was due or within three years after the return is filed, whichever period expires later. In the case of failure to file a return, the notice of determination shall be mailed within eight years after the amount that is proposed to be determined was due.