ARTICLE 4. Deficiency Determinations

Article 4 added by Stats. 2000, Ch. 1053, Sec. 12.

§§ 7670–7676 · 8 sections

• § 7670 If the board is not satisfied with the return made by any supplier, it may make a deficiency determination of the tax required to be paid by the supplier based…
• § 7671 The department shall give the supplier written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
• § 7672 If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and…
• § 7673 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount…
• § 7674 All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
• § 7675 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…
• § 7675.1 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…
• § 7676 If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer has consented in writing to…