ARTICLE 2. Deficiency Determinations

Article 2 added by Stats. 1955, Ch. 1842.

§§ 32271–32273 · 4 sections

• § 32271 (a) If the board is dissatisfied with the return or returns filed or amount of tax paid to the state by any taxpayer, it may compute and determine the amount…
• § 32272 Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a determination of…
• § 32272.1 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…
• § 32273 If before the expiration of the time prescribed in Section 32272 for the serving of a notice of deficiency determination the taxpayer has consented in writing…