Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38417 — Deficiency Determinations
Cal. Rev. & Tax. Code § 38417
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which the amount is…
Citator
Cal. Rev. & Tax. Code § 38417 — Deficiency Determinations 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 part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.