ARTICLE 2. Deficiency Determinations

Article 2 added by Stats. 1941, Ch. 38.

§§ 8776–8783 · 9 sections

• § 8776 If the board is dissatisfied with the return filed, it may compute and determine the amount to be paid upon the basis of any information available to it. One…
• § 8777 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 8778 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest…
• § 8779 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and…
• § 8780 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 the rules and regulations adopted…
• § 8781 The department shall give the user written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
• § 8782 Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be served within three…
• § 8782.1 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…
• § 8783 If before the expiration of the time prescribed in Section 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the…