ARTICLE 3. Deficiency Determinations

Article 3 added by Stats. 1976, Ch. 443.

§§ 41070–41078 · 9 sections

• § 41070 If the department is not satisfied with return or returns of the surcharges or the amount of surcharges required to be paid upon the basis of the facts…
• § 41071 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 41072 In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against…
• § 41073 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…
• § 41074 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,…
• § 41075 The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be served in one of the…
• § 41076 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…
• § 41077 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…
• § 41078 If before the expiration of the time prescribed in Section 41076 for serving a notice of deficiency determination, the taxpayer has consented in writing to…