Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]
( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) CHAPTER 3. Determinations [55040 - 55103]
( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ARTICLE 2. Deficiency Determinations [55061 - 55064]
( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) 55062.
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.
(Amended by Stats. 1993, Ch. 1113, Sec. 27. Effective January 1, 1994.)