Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 2. Deficiency Determinations
45202. Limitations; deficiency determinations. Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount was required to 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 return or report was due.
History.—Stats. 1992, Ch. 105, in effect June 30, 1992, added "or return" after "report" in both references. Stats. 1993, Ch. 1113, in effect January 1, 1994, added "or the report . . . expires later" after "been paid" in the first sentence and substituted "the return or report" for "the amount of the fee" after "the date" in the second sentence.