ARTICLE 2. Deficiency Determinations

Article 2 added by Stats. 1987, Ch. 1319, Sec. 6.

§§ 45201–45203 · 3 sections

• § 45201 (a) If the department is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has…
• § 45202 Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of…
• § 45203 If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to…