ARTICLE 2. Deficiency Determinations

Article 2 added by Stats. 1959, Ch 1040.

§§ 30201–30208 · 9 sections

• § 30201 If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any…
• § 30202 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 30203 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest…
• § 30204 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and…
• § 30205 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted…
• § 30206 The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
• § 30207 Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within…
• § 30207.1 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
• § 30208 If before the expiration of the time prescribed in Section 30207 for serving a notice of deficiency determination the taxpayer has consented in writing to the…