ARTICLE 2. Deficiency Determinations

Article 2 added by Stats. 1976, Ch. 176.

§§ 38411–38419 · 9 sections

• § 38411 If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and…
• § 38412 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in…
• § 38413 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 38414 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
• § 38415 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 authorized rules and regulations,…
• § 38416 The department shall give to the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
• § 38417 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…
• § 38418 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…
• § 38419 If before the expiration of the time prescribed in Section 38417 for serving a notice of deficiency determination the taxpayer has consented in writing to the…