Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 3. Deficiency Determinations
Section 40077
40077. 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 calendar month following the quarterly period 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 calendar month following the quarterly period for which the amount is proposed to be determined.