ARTICLE 2. Deficiency Determinations [6481. - 6488.]
Article 2 added by Stats. 1941, Ch. 36.
§§ 6481–6488 · 15 sections
- § 6481 If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be paid to the state by any person, it…
- § 6482 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 6483 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 6484 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…
- § 6485 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,…
- § 6485.1 Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this…
- § 6486 The department shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The notice…
- § 6487 (a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud, intent to…
- § 6487.05 (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the…
- § 6487.06 (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after…
- § 6487.07 (a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for…
- § 6487.1 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…
- § 6487.2 (a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the department’s records,…
- § 6487.3 (a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part or…
- § 6488 If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency determination the taxpayer has consented in writing to…