Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 2. Deficiency Determinations
50113.1. Limitations; deficiency determinations. Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to 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 amount of the report or return was due.
History.—Stats. 1993, Ch. 1113, in effect January 1, 1993, added "or return" after "a report" in the first and second sentences; added "or the report . . . expires later" after "been paid"; substituted "report or return" for "fee" after "amount of the".