ARTICLE 3. Deficiency Determinations

Article 3 added by Stats. 1974, Ch. 991.

§§ 40071–40079 · 9 sections

• § 40071 If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state by any person, it may compute…
• § 40072 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 40073 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 40074 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…
• § 40075 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,…
• § 40076 The department shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be served in one…
• § 40077 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…
• § 40078 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…
• § 40079 If, before the expiration of the time prescribed in Section 40077 for serving a notice of deficiency determination, the taxpayer has consented in writing to…