Statute · California Public Resources Code

Cal. Pub. Res. Code § 42887 — Financial Provisions

Cal. Pub. Res. Code § 42887

Type
Statute
Source
California Public Resources Code
Jurisdiction
California
Date
1990-03-30
Current through
Nov 2, 2026 (California Legislative Counsel)

Except in the case of fraud, intent to evade this chapter or rules and regulations adopted to implement this chapter, or failure to file a return, the notice of a deficiency determination shall be mailed within three years after the amount that is proposed to be determined was due or within…

Citator

Cal. Pub. Res. Code § 42887 — Financial Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

Except in the case of fraud, intent to evade this chapter or rules and regulations adopted to implement this chapter, or failure to file a return, the notice of a deficiency determination shall be mailed within three years after the amount that is proposed to be determined was due or within three years after the return is filed, whichever period expires later. In the case of failure to file a return, the notice of determination shall be mailed within eight years after the amount that is proposed to be determined was due.