Cal. Rev. & Tax. Code § 55062

Current through the 2024 Legislative Session.
Section 55062 - [Effective Until 1/1/2025] Notice of determination

Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be given within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.

Ca. Rev. and Tax. Code § 55062

Amended by Stats. 1993, Ch. 1113, Sec. 27. Effective January 1, 1994.
This section is set out more than once due to postponed, multiple, or conflicting amendments.