ARTICLE 2. Deficiency Determinations

Article 2 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43201–43204 · 5 sections

• § 43201 (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any…
• § 43201.01 (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any…
• § 43202 (a) Except in the case of fraud or intent to evade this part or authorized rules and regulations as set forth in subdivision (c) of Section 43201, willful or…
• § 43203 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…
• § 43204 If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to…